经济法立法目的条款司法适用路径的考察与解释  

Investigation and Interpretation of the Judicial Application Path of Economic Law Legislative Purpose Clause

作　　者：张玮 Zhang Wei

机构地区：[1]铜陵学院法学院

出　　处：《财经法学》2020年第5期119-131,共13页Law and Economy

基　　金：2018年安徽省高校人文社会科学项目重点项目“安徽省资源枯竭城市转型过程中的政企关系法治化研究”(SK2018A0534)的阶段性成果。

摘　　要：经济法的适用方式包括制定经济法政策、经济监督、经济法执法、经济法诉讼及合宪性审查等,经济法与其他部门法相比的显著特点在于非可诉性的法律规则比例较高。大多数经济法文本都设置了立法目的条款。经济法立法目的条款的功能包括明确经济立法的权限来源、为政府干预与市场调节设定边界、展示经济立法的价值等。立法目的条款的司法适用为政府干预设定正当程序并有助于经济法知识的普及,为市场主体提供稳定的预期。在司法适用过程中,市场规制类经济法的立法目的条款被援引的频率较高,而促进型经济法、宏观调控经济法的立法目的条款被援引的频率相对较低。我国现有的税法没有设置立法目的条款,导致税收法定原则及纳税人权利保护的司法适用较为困难。立法目的条款的质量瑕疵和技术缺陷也影响了司法适用的效率。因此需要重视经济法立法目的条款司法适用路径的构造,具体包括明确立法目的条款的功能、强化语言表述的法律规范性、增加上位法依据及政府责任的表述、区分不同类型经济法立法目的条款的适用方式等。The application of economic law includes the formulation of economic law policies,economic supervision,economic law enforcement,economic law litigation and constitutionality review,etc.The distinguishing feature of economic law compared with other departmental laws is that the proportion of non-actionable legal rules is relatively high.Most texts of economic law set up legislative purpose clauses.The functions of the legislative purpose clause of economic law include clarifying the source of authority of economic legislation,setting boundaries for government intervention and market regulation,and demonstrating the value of economic legislation.The judicial application of the legislative purpose clause sets up due process for government intervention,contributes to the popularization of knowledge of economic law,and provides stable expectations for market entities.In the process of judicial application,the legislative purpose clauses of market regulation economic law are cited more frequently,while the legislative purpose clauses of promotion-oriented economic law and macro-control economic law are cited relatively lowly.Chinese existing tax law does not set up legislative purpose clauses,which makes it difficult to apply the legal principles of taxation and the protection of taxpayers’rights.The quality defects and technical defects of the legislative purpose clauses also affect the efficiency of judicial application.Therefore,it is necessary to pay attention to the construction of the judicial application path of the legislative purpose clauses of economic law,specifically including clarifying the function of the legislative purpose clauses,strengthening the legal normative expression of language,increasing the basis of higher law and the expression of government responsibilities,and distinguishing between different types of economic law legislative purpose clauses application method,etc.

关 键 词：立法目的条款 经济法 司法适用 经济法实施 

分 类 号：D922.29[政治法律—经济法学]