论我国法定外地方税立法权的证成与实践

发布时间：2019-07-25 19:40

【摘要】：在地方不拥有税收立法权情形下,地方财政便会依赖公产财政、公债财政和收费财政等非正式财源。而依靠非正式财源获取财政收入,不仅筹措财源的能力和规范性都会极大降低,且有悖于税收国家的法律理念。鉴此,可以赋予地方具有法定外税收立法权,进而获取稳定规范的地方财源。从法释义学的角度来看,我国现有法律并未明确禁止法定外地方税立法权,但仍需要法律明确规定实现中央的授权并突破现有政策性文件的禁锢,从而保障和规范地方税收立法权。法定外地方税立法权不仅应在《立法法》的一般性授权下运行,而且需要以《地方税通则》作为准则性依据。同时,法定外地方税的立法需要遵循地方税条例主义,并以地方性法规明确法定外地方税的构成要素。
[Abstract]:In the absence of local tax legislative power, local finance will rely on public property finance, public debt finance and fee finance and other informal sources of finance. Relying on informal sources to obtain fiscal revenue will not only greatly reduce the ability and standardization of raising financial resources, but also run counter to the legal concept of tax countries. In view of this, we can give the local tax legislative power outside the law, and then obtain stable and standardized local financial resources. From the point of view of legal interpretation, the existing laws of our country do not explicitly prohibit the statutory foreign tax legislative power, but we still need the law to clearly stipulate the realization of the authorization of the central government and break through the imprisonment of the existing policy documents, so as to protect and standardize the local tax legislative power. The statutory foreign tax legislative power should not only operate under the general authorization of the Legislative Law, but also take the Local Taxation rules as the standard-setting basis. At the same time, the legislation of statutory foreign tax needs to follow the principle of local tax regulations, and use local laws and regulations to clarify the constituent elements of statutory foreign tax.
【作者单位】：安徽大学法学院;
【分类号】：D922.22

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