税收法定主义:从文本到实践的挑战与路径

发布时间：2018-04-22 09:42

本文选题：税收法定 + 税收宪定　；参考：《辽宁大学学报(哲学社会科学版)》2016年06期

【摘要】：新《立法法》从实体性制度与程序性规范两个层面强化了税收法定主义的精神,在一定程度上改变了税收法定原则在我国的适用规则。税收法定主义进一步发展,需完善税法效力体系的衔接,强化税收法律的可操作性。这在宪法层面需考虑宪法性立法技术对细化规则的制约,从维护法的安定性、民主原则与纳税人权利角度出发,对税收法律关系的主体、客体与税种的设立实施立法保留,并对征税权进行程序性的宪法限制;在法律适用层面涉及对构成要件法定原则、构成要件明确原则以及一系列衍生程序原则的正确理解,其中的授权立法问题、不确定性概念的判断标准与程序性保障原则的判断方法,则是落实实质意义上的税收法定主义的关键点。
[Abstract]:The new legislation Law strengthens the spirit of tax legalism from two aspects of substantive system and procedural norm, and to some extent changes the applicable rules of tax statutory principle in our country. The further development of tax legalism needs to perfect the connection of tax law effect system and strengthen the operability of tax law. At the constitutional level, it is necessary to consider the restriction of the constitutional legislation technology on the fine rules. From the point of view of maintaining the stability of the law, the democratic principle and the taxpayer's rights, the subject, object and the establishment of the tax category should be reserved by legislation. And carries on the procedural constitutional restriction to the tax right, in the legal application aspect involves the correct understanding to the constitution element legal principle, the constitution element clear principle and a series of derivative procedure principle, among them the authorization legislation question, The judgment standard of the concept of uncertainty and the judgment method of procedural safeguard principle are the key points to implement the essence of tax legalism.
【作者单位】：北京大学法学院;
【基金】：刘剑文担任首席专家的国家社会科学基金重大项目“促进收入公平分配的财税法制创新研究”(13&ZD028)的阶段性成果之一
【分类号】：D922.22

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