税收法定主义视域下我国地方税收立法权的实现路径  

The Realization Path of China's Local Tax Legislative Power from the Perspective of Tax Legalism

作　　者：刘中建[1] Liu Zhongjian

机构地区：[1]山东财经大学法学院,山东济南250014

出　　处：《南海法学》2020年第2期1-9,共9页The South China Sea Law Journal

基　　金：教育部人文社会科学研究规划基金项目“我国反避税之混合错配安排的法律规制问题研究”(批准号:19YJA820045)。

摘　　要：随着我国税收法治进程的推进,地方税收立法权的配置成为一个紧迫的时代命题。地方税收立法权配置当以税收法定主义为前提,而对税收法定主义及授权立法的不同解读,导致学界对赋予地方税收立法权的必要性及可行路径争讼不已。在国家治理现代化及依宪治国的视角下,赋予地方税收立法权与税收法定主义之间的理论不洽适性可以得到有效化解。对中央、地方税收立法权进行法律意义上的划分,是国家治理现代化及依宪治国的必然要求,亦为税收法定主义的题中之义,而授权立法则为当前法制框架下实现地方税收立法权的可行路径。In the circumstances of the acceleration of the rule of tax law,how to distribute local Tax Legislative power in China,is a urgent and significant issue.Statutory Taxation Principle is a precondition of how to distribute local Tax Legislative power in China.Based on the different interpretations of the statutory taxation principle and delegated legislation,scholars have different views on the necessity of local tax legislative power and feasible path.From the perspective of the Modernization of National Governance and according to the principle of Constitution-Based Governance,the contradiction between the Statutory Taxation Principle and the theory that the local government should be endowed with the tax legislative power can be effectively resolved.According to the law to distribute tax legislative power between the central government and local government is the inevitable request of the Modernization of National Governance and Constitution-Based Governance.At the same time,it is also completely in line with the Statutory Taxation Principle.In the current legal conditions,the feasible path of giving local government tax legislative power is Delegated Legislation.

关 键 词：税收法定主义 地方税收立法权 国家治理现代化 依宪治国 授权立法 

分 类 号：D922.22[政治法律—经济法学]