我国地方税收立法权路径探析  

A Study of the Realizing Route of Local Tax Legislative Power in China

作　　者：李俊英 鲍晓敏 Li Junying;Bao Xiaomin

机构地区：[1]常州大学史良法学院

出　　处：《常州大学学报（社会科学版）》2019年第5期18-26,共9页Journal of Changzhou University:Social Science Edition

基　　金：国家哲学社会科学基金西部项目“中国分税制改革与地方税体系研究”（13XJY029）;江苏省研究生科研创新计划“我国央地税权划分的法治化路径研究”（SJKY19_2137）

摘　　要：税收立法权是最基本的具有原创力的税权,我国地方立法机构并不掌握税收立法权,而现实中却形成一系列事实上的地方税权。这种法律无权与实践“有权”相冲突现象表明我国税收立法领域中存在着授权关系的错位。赋予地方相应的税收立法权,既有经典财政分权理论的支撑,也是我国深化财税体制改革的现实需要,同时也具有来自宪法和税收法定原则的合法性缘由。在考察典型国家的地方税收立法权基础上,我国可尝试选择授权立法作为地方立法类型,有限度地赋予地方调整税率和税基的权力,逐步过渡到中央就某项税种统一立法而由地方选择是否开征,待时机成熟后逐步下放税种开征权。同时,应加强地方税收立法全过程的审核和监督。Tax legislative power is the most basic and original tax power. China s local legislature does not have the power of tax legislation, but in reality there exist a series of actual local tax powers. This conflicting situation between legal powerlessness and practical “power” indicates that there is the dislocation of authorization relationship in the field of tax legislation in China. Granting local governments the corresponding tax legislative power has the support by the classic fiscal decentralization theory, is the realistic need to deepen the reform of China s fiscal and tax system, and also has the legitimate support from the Constitution and the principle of taxation legality. Based on the typical tax legislative power of the local government, it is suggested that authorized legislation can be chosen as the type of local tax legislative power, local governments should be given limited powers to adjust tax rates and tax bases, gradually, the central government unifies legislation on a certain tax type, local governments can choose whether to levy or not, and gradually decentralize the right to levy taxes when the time is ripe. At the same time, the audit and supervision of the whole process of local legislation should be strengthened.

关 键 词：地方税收立法权 实现路径 授权立法 

分 类 号：D922.22[政治法律—经济法学]