论税收立法听证制度的构建  

Building Up Hearing System on Tax Legislation

作　　者：张力燕[1] 

机构地区：[1]辽宁警官高等专科学校法学部,辽宁大连116036

出　　处：《辽宁警专学报》2008年第5期35-37,共3页Journal of Liaoning Police Academy

摘　　要：2006年9月27日全国人大常委会就个人所得税法修改中的工薪所得费用扣除标准问题举行的听证会,是全国人大及其常委会立法史上首次召开立法听证会,其本身所具有的制度价值和社会意义显然已经超越了个税法修改的本身。文章认为,税法的制定迫切需要一种体现民主参与和科学决策的程序性制度,立法听证制度引入税收立法则是民主法治建设的必然走向。On Sep. 27, 2006, National People is Representative Committee held up hearing meeting on the cutting - off standard of personal income tax. This is the first time in the history of National People＇s Representative Meeting and its committee to hold up hearing meeting on legislation, which has great social and political value beyond personal income tax revised. This paper puts up forward that we should build up a set of procedural system on tax legislation which can let people participate in, lead hearing meeting into tax legislation is one of the ways to achieve this goal.

关 键 词：个人所得税 税收 立法听证 

分 类 号：D922.22[政治法律—经济法学]