落实税收法定主义的路径抉择——以国家与纳税人法律关系边界为切入口

The Path Selection of the Implementation of Tax Legalism——Taking the Boundaries of the Legal Relationship Between the Nation and the Taxpayer as the Starting Point

建基于代议制民主的税收法定主义发轫于英国,并迅速延及其他欧美资本主义国家,发展至今许多国家都将该理念升华至宪法层面。从税收法定主义推演逻辑来看,无不诠释着税收法定主义本质上应落位于国家与纳税人法律关系之廓清:国家税权与国民税权之边界。本土而言,国家权力不断挤压纳税人权利,税收法定主义的困境即是主体法律关系边界模糊使然。其表现形式无外乎税收法律缺位,税收行政法规错位;征税执法忽视纳税人权利;纳税人救济羁绊过多。我国落实税收法定主义的路径抉择应该从立法上重申人大主导税收立法,提高人大代表履职能力,增加纳税人话语权,规范授权立法;执法上提高征税服务水平;司法救济上破除"双重复议"藩篱,建立纳税人诉讼制度。

Tax legalism that based on the Representative democracy is originated in England,then quickly extended to other European capitalist countries. So far,many countries have developed the idea on the constitutional level. From the view of logical deduction of tax legalism,tax legalism essentially is located on the clearance of the legal relations between the nation and the taxpayers: the boundary of national tax authority and citizen tax authority. For our country,state power continues to squeeze taxpayers’ rights,thus the dilemma of tax legalism is due to fuzzy boundaries of the main legal relationship. Its manifestation is nothing less than the absence of tax laws,dislocation of the tax and administrative regulations; taxation law enforcement ignoring the rights of taxpayers; too much obstacles of the taxpayer relief.Path selection of the implementation of tax legality should be reiterated that the congress lead the tax legislation,improve the ability of congressman to perform their duties,increase taxpayer the right to speak,specification enabling legislation;raise enforcement service; and get rid of "dual review"barriers on judicial relief.