再论税收法定原则及其在我国的落实——基于意大利强制性财产给付法定原则的研究

发布时间：2019-03-20 07:02

【摘要】：税收法定原则由自我课征原则演变而来,属于强制性财产给付法定原则,是现代国家宪法的构架要素。基于意大利的经验分析,在现代社会,税收法定原则在解释上不仅应当保护私人利益,还应当保护国家共同体的一般利益。为此,税收法定原则的适用应当与代议制民主、政府职能扩张、地方财政分权等相适应,并体现出税收法律保留相对性的特征。不过,税收法定原则当前在我国的落实应当遵循权宜的路径,即税收规则尽可能由人大来制定,鉴于当前在我国实质意义上限制课税权的量能课税原则在立法中尚未确立、税收司法化和对包括税收法定原则在内的税法司法解释极其薄弱以及对法律、行政法规等规范性文件的违宪(违法)审查制度、依法行政制度、中央地方财政关系制度、现代预算制度等基本制度并不完善或尚未引入,以致对政府制定税收规则缺乏有效的制约。
[Abstract]:The legal principle of taxation evolved from the principle of self-collection, which belongs to the legal principle of compulsory property payment, and is the framework element of the modern national constitution. Based on Italy's experience, in modern society, the legal principle of taxation should be interpreted not only to protect private interests, but also to protect the general interests of national communities. Therefore, the application of the legal principle of taxation should be adapted to representative democracy, the expansion of government functions, the decentralization of local finance, and so on, and reflect the characteristics of the relativity of tax law retention. However, the current implementation of the legal principle of taxation in China should follow the path of expediency, that is, the rules of taxation should be formulated by the people's Congress as far as possible. In view of the fact that the principle of capacity-based taxation, which limits the power of taxation in essence in China, has not yet been established in the legislation, The judicial interpretation of tax law, including the legal principle of taxation, is extremely weak, as well as the system of unconstitutional (illegal) examination of normative documents such as laws and administrative regulations, the administrative system according to law, and the central and local financial relations system. The basic system such as modern budget system is not perfect or has not been introduced, so it is lack of effective restriction to the government to make tax rules.
【作者单位】：中国政法大学民商经济法学院;
【基金】：教育部留学回国人员科研启动基金资助项目“量能课税原则与遗产税立法研究”(教外司留[2015]1098号)资助中国政法大学贯彻十八届四中全会精神校级人文社会科学研究专项项目“中欧关税立法比较与借鉴研究”(批准号:15ZFZ82008)资助
【分类号】：D922.22

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