法治视域下中央与地方财税关系的改进——基于英国财税法治早期经验的思考

发布时间：2018-02-06 05:34

本文关键词： 央地关系财税法治税收法定分享与共治政治经验　出处：《东北师大学报(哲学社会科学版)》2017年06期 　论文类型：期刊论文

【摘要】：新时期"深化财税体制改革"为解决我国中央与地方政府事权与财权不匹配的矛盾指明了方向。财税法治与税收法定成为破解中央与地方财税关系的出发点与着力点。透过对英国财税法治经验的考察,发现其地方财税制度的法治化进程,在"税收法定原则"与"无代表不征税"的基础上,实现了公共财政的集中征收与合理支出,突显出英国代议制下中央集权主义与地方自治主义的博弈,体现为事权与税权的法定、央地财税关系的厘清、社会监督主体的参与以及央地财税权分享与共治的阶段性演化等特征。在我国全面推进依法治国之际,强调财税法治化建设,以税收法定为基准,以财政民主为抓手,改进和完善法治化语境下的中央与地方事权与财权关系,成为了当前深化经济改革的发力点与突破点。基于此,清醒看待域外经验,服务我国现实,从分享与共治的维度来提升中央与地方财税法治化建设的水平。在此过程中还应特别注意政治经验对央地财税法治建设的影响和作用。
[Abstract]:In the new period, "deepening the reform of fiscal and taxation system" has pointed out the direction to solve the contradiction between central and local governments' mismatch between administrative power and financial power. The rule of law of finance and taxation and taxation law have become the starting point and the starting point of breaking the relationship between central and local finance and taxation. Based on the experience of Britain's fiscal and taxation rule, It is found that the process of legalization of local fiscal and taxation system has realized the centralized collection and reasonable expenditure of public finance on the basis of "legal principle of taxation" and "no representative does not collect taxes". It highlights the game between centralism and local autonomy under the representative system of Britain, which is embodied in the legal relationship between administrative power and tax power, and the clarification of the relationship between central and local finance and taxation. The participation of the main body of social supervision and the stage evolution of the sharing and co-governance of fiscal and taxation power in central and local areas. At the time of comprehensively promoting the rule of law in our country, it is emphasized that the construction of fiscal and taxation rule by law should be based on tax law, and fiscal democracy should be taken as the starting point. Improving and perfecting the relationship between central and local administrative power and financial power in the context of rule of law has become the starting point and breakthrough point for deepening economic reform. From the perspective of sharing and co-governance, we should improve the level of the legal construction of central and local finance and taxation. In the process, we should also pay special attention to the influence and function of political experience on the construction of fiscal and taxation rule of law in central and local areas.
【作者单位】：南开大学法学院;
【基金】：吉林省法学会2016年度一般研究课题(JFXH2016B24) 中国博士后科学基金2015—2017年度国际交流计划派出项目(20150029) 南开大学百名青年学科带头人培养计划的资助
【分类号】：D922.2

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