税法总则立法的基本问题探讨——兼论《税法典》编纂  

Discussion of the Basic Issues of Legislation of General Provisions of Tax Law——On the Codification of The Tax Code

作　　者：施正文[1] SHI Zhengwen

机构地区：[1]中国政法大学财税法研究中心

出　　处：《税务研究》2021年第2期94-103,共10页

摘　　要：当前我国税收立法正在加快推进,单行税法有望近几年全面完成立法。制定单行税法只是落实税收法定原则的第一步,为了发挥税收在国家治理中的基础性、支柱性和保障性作用,呼应《民法典》的编纂实施,提高税收法律的体系化和科学化,实现税收治理法治化,有必要尽快制定对单行税法起统领作用的税法总则,并在此基础上编纂《税法典》。税法总则是税收领域的基本法、总则法、平衡法和总则编,应当处理好与《宪法》、财政法、行政法总则、《民法典》和《税收征管法》等法律的协调关系,以法律关系为主线确定立法架构,着力破解税收领域的基础性法律难题。要按照"两步走"的思路,汇聚万众智慧,吸纳中外法典精华,努力编纂一部展现我国智慧、体现时代特征、在国际上具有示范效应的《税法典》。Currently, with the acceleration of tax legislation in China, the legislation of the separate tax law is expected to be fully completed in recent years. Legislating separate law is only the first step in implementing principle of law-based taxation. In order to realize the fundamental, pillar and guarantee role of taxation in national governance, to echo the codification and promulgation of the Civil Code, to improve the systematization and scientification of tax laws, and to achieve the rule of law of tax governance, it is necessary to formulate as soon as possible the General Provisions of Tax Law that governs the separate tax law, and to codify the Tax Code on this basis. The General Provisions of Tax Law is the basic law, general law, balance law and general principles in the field of taxation, it should handle the coordination relationship with the Constitution, Finance Law, General Provisions of Administrative Law, Civil and Commercial Law, Tax Collection and Administration Law and other laws. The formulation of the General Provisions of Tax Law should take legal relations as the main line to determine the legislative structure, and strive to solve basic legal challenges in the tax field. The codification of the Tax Code should follow the "two-step" approach, brainstorm, absorb the essence of Chinese and foreign codes, and strive to codify a Tax Code that demonstrates Chinese wisdom, reflects the characteristics of the times, and has a demonstrative effect in the world.

关 键 词：税法总则 税法典 税法通则 税收立法 税收法定原则 

分 类 号：F812.42[经济管理—财政学] D922.22[政治法律—经济法学]