财税责任归责原则的体系解构与法治价值  

System Structure of Fiscal and Taxation Liability Principle and its Rule of Law Value

作　　者：胡翔[1] HU Xiang(Law School of Peking University)

机构地区：[1]北京大学法学院

出　　处：《中国政法大学学报》2019年第6期159-168,F0003,共11页Journal Of CUPL

基　　金：国家社会科学基金重大项目“促进收入公平分配的财税法制创新研究”（项目编号：13&ZD028）的终期成果

摘　　要：归责原则是财税责任得以实现的前提,决定了财税主体的行为安排和利益分配。当前我国财税法律体系缺失统一的归责原则,导致财税责任规范涣散、责任制度虚置,与财税法治的制度目标相去甚远。构建统一的归责原则有助于矫正财税责任制度的偏离,确保公共财产合理有序运转的法治实现。由法律责任的理论内涵出发,因果联系原则、责任法定原则、责任确定原则和责任平等原则一同构成了财税责任的归责原则体系。此四项原则的综合运用为个案中分析具体财税行为,确定财税责任主体,适用具体责任内容提供了思路,同时还能在抽象层面助益财税规范制定,财税执法实践和财税司法控制。Attribution is the prerequisite of fulfillment of fiscal and taxation liability and the determinant of the behavior of fiscal taxation subject and profit distribution. Due to the lack of uniform attribution principles in fiscal and taxation system, liability undertaking rules are not functioning well which deviate from the object of fiscal and taxation institutions. Therefore construction of uniform attribution principles contributes to the rules of fiscal and taxation system as well as the well functioning of public property. Legal liability theories including causal link, statutory liability, principle of liability determination, principle of equal liability constitute the attribution principles of fiscal and taxation liability. Application of the aforesaid principles provides suggestions for case studies of fiscal and taxation behaviors, liability subject determinations and the implementation of particular liability, which also facilitate rule making and good governance and judicial control of fiscal and taxation.

关 键 词：财税责任 归责原则 公共财产权 财税法治 公平正义 

分 类 号：D922[政治法律—法学]