卷烟消费税增长与税收法定原则

Cigarette consumption tax increase and the legal principle of taxation

党的十八届三中全会通过的《中共中央全面深化改革若干重大问题的决定》明确提出"落实税收法定原则",随后《中华人民共和国立法法》的修改贯彻税收法定原则,对我国税收立法具有里程碑的意义。2015年5月8日,财政部联合国家税务总局发布"关于调整卷烟消费税的通知",提高了我国卷烟消费税,虽然其于法有据,但还是与"税收法定原则"产生了冲突,在程序上存在瑕疵。

'CPC Central Committee on Major Issues comprehensively deepen reforms' adopted by Eighth session of the Third Plenum of the Communist Party of China clear that 'the implementation of the legal principle of taxation', then modifies the 'People's Republic of China Legislation Law', implement the legal principle of taxation, our tax legislation is a milestone. May 8, 2015, Ministry of Finance State Administration of Taxation issued 'on the adjustment of cigarette excise tax notice' in the form of notice of increase of China's cigarette excise tax, although its legal basis, but still with the 'tax legal principles' had a conflict, the presence of defects in a program.