人大授权立法与财政民主价值的流失  

Delegated Legislation of NPC and the Loss of Financial Democratic Value

作　　者：姜峰[1] 

机构地区：[1]山东大学法学院,山东青岛266237

出　　处：《国家检察官学院学报》2018年第1期51-60,共10页Journal of National Prosecutors College

摘　　要：尽管"税收法定"原则已经由《立法法》确认,但其蕴含的财政民主价值在我国面临严重的流失风险:一是在人大与政府的关系上,经由不严格的授权立法赋予行政机关过大的征税权,削弱了对税收的立法控制;二是在中央与地方关系上,既以"法定"为由禁止地方税收立法权,又在税权高度中央集权的情况下怠于向地方转移必要财力。行政化和中央集权构成了对财政民主价值的双重背离,也妨碍了公共治理的绩效。财税法治面临的困难从根本上源于政治过程的堵塞,所以必须把财税改革置于强化人民代表大会功能的视角下来理解和推进。Although the principle of taxation statutory has been formally recognized by the Legislation Law of China,the democratic value on public finance embodied by the principle is still in jeopardy in two aspects of structural defects of the county. Firstly,on the relationship between the Central government and the National congress,almost all taxation powers that originally belonged to the latter have been transferred to the formerthrough the delegated legislation institution which is full of holes. Secondly,on the relationship between the Central and local governments,the latter have been banned to make laws on local tax. This difficulty is due to the blocking of the political process of the People's Congress System designed by the Constitution of China.

关 键 词：授权立法 税收法定 政治过程 财政民主价值 

分 类 号：D911[政治法律—宪法学与行政法学]