从个税修改论立法民主性原则的体现及其不足  

On the Principle of Democratic Legislation and Its Shortages in the Amendment of Personal Income Tax Law

作　　者：王春凤[1] 

机构地区：[1]广西财经学院法学院,广西南宁530003

出　　处：《广西财经学院学报》2012年第1期65-68,共4页Journal of Guangxi University of Finance and Economics

摘　　要：立法民主性原则是指导立法工作的重要原则,也是实现社会主义法治国家的基础条件。个税法修改以人民主权原则和权力制约原则为理论基础,通过提高个人所得税的免征额,让人民直接参与立法等途径努力实现了立法内容和立法程序的民主性。但要进一步做到民主立法,还需要完善法律起草阶段和法律草案审议阶段的相关程序,并扩大公众参与立法程序的渠道。Democratic legislation is an important principle in guiding the legislation work as well as a prerequisite for achieving a socialist country under the rule of law.Based on the principles of people＇s sovereignty and constraint of powers,direct public participation helps achieve democracy in the content and procedures of legislation by increasing the amount of personal income tax exemption in the amendment of personal income tax law in China.However,to further achieve democratic legislation,it is necessary to improve related procedures in law drafting and the consideration of draft law and to open up more channels for public participation in the legislative procedures.

关 键 词：税法 个人所得税 权力制约 立法程序 民主性 

分 类 号：D901[政治法律—法学理论]