法治视域下中央与地方财税关系的改进——基于英国财税法治早期经验的思考  

Research on the Improvement of Fiscal and Taxation Relations between Central and Local Governments from the Perspective of Rule of Law——Based on the Reflection on the Early Experience of British Rule of Law of Fiscal and Taxation

作　　者：陈兵[1] 

机构地区：[1]南开大学法学院,天津300350

出　　处：《东北师大学报（哲学社会科学版）》2017年第6期91-96,共6页Journal of Northeast Normal University(Philosophy and Social Science Edition)

基　　金：吉林省法学会2016年度一般研究课题(JFXH2016B24);中国博士后科学基金2015-2017年度国际交流计划派出项目(20150029);南开大学百名青年学科带头人培养计划的资助

摘　　要：新时期"深化财税体制改革"为解决我国中央与地方政府事权与财权不匹配的矛盾指明了方向。财税法治与税收法定成为破解中央与地方财税关系的出发点与着力点。透过对英国财税法治经验的考察,发现其地方财税制度的法治化进程,在"税收法定原则"与"无代表不征税"的基础上,实现了公共财政的集中征收与合理支出,突显出英国代议制下中央集权主义与地方自治主义的博弈,体现为事权与税权的法定、央地财税关系的厘清、社会监督主体的参与以及央地财税权分享与共治的阶段性演化等特征。在我国全面推进依法治国之际,强调财税法治化建设,以税收法定为基准,以财政民主为抓手,改进和完善法治化语境下的中央与地方事权与财权关系,成为了当前深化经济改革的发力点与突破点。基于此,清醒看待域外经验,服务我国现实,从分享与共治的维度来提升中央与地方财税法治化建设的水平。在此过程中还应特别注意政治经验对央地财税法治建设的影响和作用。＂Deepening the Reform of Fiscal and Taxation System＂ of the new era has pointed out the direction for resolving the contradiction between the governance and the financial power of the central and local governments.The rule of law of fiscal and taxation and the statutory tax have become the start and focus to ease fiscal taxation relations between central and local governments.Through the investigation of the experience of British rule of law of fiscal and taxation,this paper found that in the process of the rule of law of local financial system,Britain realized the centralized collection and reasonable expenses of public finance based on ＂statutory tax＂ and ＂No Taxation without Representation＂,which highlighted the competition between the centralization of authority and local autonomy in British representative system.Meanwhile,it also embodied the following features：the statutory governance and tax,clarification of the fiscal and taxation relations between central and local governments,the participation of the subject of social supervision,stage evolution of the share and co-governance of the fiscal and taxation power between central and local governments and so on.On the occasion of comprehensively promoting the rule of law in China,the start and breakthrough of deepening the economic reform at present has become the emphasis of the construction of the legalization of fiscal and taxation,statutory tax as the standard,fiscal democracy as the key point,the improvement and perfection of the relations of financial power between the central and local governments under the context of legalization.Therefore,China should soberly look at the foreign experience;serve the reality of our country;promote the construction of the legalization of the fiscal and taxation of central and local governments from the aspect of share and co-governance.In the process,China should also pay attention to the influence of political experience on the construction of the legalization of the fiscal and taxation of central and lo

关 键 词：央地关系 财税法治 税收法定 分享与共治 政治经验 

分 类 号：D922[政治法律—法学]