论我国的税收授权立法制度  

Discussion on the System of Delegation Legislation of Taxation in China

作　　者：熊伟[1] 

机构地区：[1]武汉大学税法研究中心

出　　处：《税务研究》2013年第6期50-54,共5页

基　　金：2010年教育部"新世纪优秀人才支持计划"的资助

摘　　要：改革开放以来,税收领域的授权立法在我国十分流行,绝大部分税种都由国务院直接开征。虽然学界一直在质疑该现象的合法性,但是,这个问题并未引起公众的关注和重视。不少人甚至习以为常,把它视为当然的存在,认为它具有机动灵活的优点,可以适应改革时期的特殊需要。更为重要的问题是,授权决定被废止后或者立法授权被收回后,还要防止国务院借修改现行条例之名,事实上课征新税。国务院一旦失去立法授权,借修改之名课征新税的愿望会更加强烈。从坚持税收法定主义的角度看,届时,有必要对行政权力施加进一步限制。Since the reform and opening up, delegation legislation of taxation is in a monopoly position in china, and most of the taxes are imposed directly by the State Council. Although academia has been questioning the legitimacy of tax delegated legislation, this problem does not attract the interest and attention of the public. Many people are even accustomed to it. It is taken for granted that the existence of that has the advantages of flexibility and can be adapted to the special needs of the reform period. A far more important issue is if the authorization decision is repealed or legislative authorization is withdrawn, the State Council will modify the existing regulations to actually levy new taxes. From the point of view of tax legal principle, it is necessary to impose further restrictions on the administrative power.

关 键 词：税收立法权 税收授权立法 税收法治 

分 类 号：D922.22[政治法律—经济法学]