税制改革的历史观察——以授权立法为视角
发布时间：2019-08-02 11:36
【摘要】：我国税制改革的法律依据来自于1984年和1985年的两次立法授权。1985年全国人大对国务院的立法授权是现行所有税收授权立法的法律依据,其合法性及存废是学术界和实务界共同关注的核心问题。从历史场景出发,改革开放背景下的税制改革及立法试点是1985年全国人大对国务院立法授权的实质合法性所在,而1985年全国人大对国务院立法授权本身的形式要件和自我限制是其形式合法性之所在。全面落实税收法定原则,不仅在于条例上升为法律,还在于全国人大切实履行《宪法》赋予其的立法及解释的职责。
[Abstract]:The legal basis of the tax system reform in our country comes from the two legislative authorizations in 1984 and 1985. The legislative authorization given by the National people's Congress to the State Council in 1985 is the legal basis for all the current tax authorization legislation, and its legitimacy, retention or abolition is the core issue of common concern in academia and practical circles. Starting from the historical scene, the tax system reform and legislative pilot under the background of reform and opening up is the substantive legitimacy of the legislative authorization of the State Council by the National people's Congress in 1985, and the formal elements and self-restriction of the legislative authorization of the State Council by the National people's Congress in 1985 are the place of its formal legitimacy. The full implementation of the principle of tax legality lies not only in the rise of regulations into laws, but also in the effective performance by the National people's Congress of its duties of legislation and interpretation entrusted to it by the Constitution.
【作者单位】： 中共中央党校政法部;
【分类号】：D922.22
[Abstract]:The legal basis of the tax system reform in our country comes from the two legislative authorizations in 1984 and 1985. The legislative authorization given by the National people's Congress to the State Council in 1985 is the legal basis for all the current tax authorization legislation, and its legitimacy, retention or abolition is the core issue of common concern in academia and practical circles. Starting from the historical scene, the tax system reform and legislative pilot under the background of reform and opening up is the substantive legitimacy of the legislative authorization of the State Council by the National people's Congress in 1985, and the formal elements and self-restriction of the legislative authorization of the State Council by the National people's Congress in 1985 are the place of its formal legitimacy. The full implementation of the principle of tax legality lies not only in the rise of regulations into laws, but also in the effective performance by the National people's Congress of its duties of legislation and interpretation entrusted to it by the Constitution.
【作者单位】： 中共中央党校政法部;
【分类号】：D922.22
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