减税视角下预算法的优化路径  

The optimization path of the budget law from the perspective of tax cuts

作　　者：唐子明 Tang Ziming(School of Law,Tiangong University,Tianjin 300387)

机构地区：[1]天津工业大学法学院,天津300387

出　　处：《安徽商贸职业技术学院学报》2021年第1期47-52,共6页Journal of Anhui Business College

基　　金：教育部人文社科规划项目(19YJA820010)。

摘　　要：减税一直以来都是我国税制改革的重点,目前的减税政策依靠税法作为减税的理论依据,多关注税收征收方面,内容上存在单一性的问题,而预算法的相关理念对于实质性减税是不可或缺的。目前,预算法和税法在减税方面并未做到良好协调;预算法本身的绩效预算制度改革成效不佳;预算法条文亦很少提及纳税人的权利问题。若要解决以上问题,一方面要将预算法与税法统合起来,贯彻预算法中的预算收支平衡原则,另一方面要构建完善可行的、易监督的绩效预算制度,并且通过多种渠道、多个层面对纳税人的预算权利予以保障,以维护纳税人的纳税获得感。Tax reduction has always been the focus of Chinese tax system reform.The current tax reduction policy relies on the tax law as the theoretical basis for tax reduction.Taxes are indispensable.At present,the budget law and the tax law have not been well coordinated in tax reduction.The budget law itself has not been effective in reforming the performance budget system.Besides,the provisions of the budget law rarely mention the rights of taxpayers.To solve the above problems,on the one hand,it is necessary to integrate the budget law with the tax law and implement the principle of budgetary balance in the budget law.On the other hand,it is necessary to build a perfect and feasible and easy-to-supervise performance budget system through multiple channels.The budget rights of taxpayers are guaranteed at multiple levels to maintain the taxpayers’sense of tax payment.

关 键 词：减税 收支平衡 绩效预算 纳税人预算权 

分 类 号：D922.21[政治法律—经济法学]