高质量立法导向下的税收法定重申  

Tax Statutory Restatement under the Guidance of High Quality Legislation:Extension of Theory and Prospect of Rule of Law

作　　者：刘剑文 赵菁 Liu Jianwen;Zhao Jing

机构地区：[1]辽宁大学法学院,辽宁沈阳110000

出　　处：《法学杂志》2021年第8期95-112,共18页Law Science Magazine

摘　　要：税收立法的理想样态——税收立法质量的标准提炼,是在总结一般立法质量标准的基础上对税收法定原则的深化。究其核心,无外乎税收立法文本的体系协调融合、结构逻辑合理、语言明确统一,税收法律制度具有科学性、回应性、前瞻性和价值性。在此标准下,结合立法质量的影响因素,我国未来的税收法治需从保证税收立法数量、健全税收立法体制、提高税收立法技术、完善税收立法程序等方面能动地调整,建立一个组成部门齐备、层次清晰、相互协调的高质量税收法律体系,为实现"理财治国"提供基本的框架支持和规则约束。The ideal state of taxation legislation-the standard extraction of taxation legislation quality is to deepen the principle of taxation statutory on the basis of summarizing the general legislation quality standards.At its core,it is nothing more than the coordination and integration of the taxation legislation text system,reasonable structural logic,clear and unified language,and the taxation legal system is scientific,responsive,forward-looking and valuable.Under this standard,combined with the influencing factors of legislative quality,my country’s future taxation law needs to be actively adjusted in terms of ensuring the quantity of tax legislation,improving the tax legislation system,improving tax legislation technology,and improving tax legislation procedures,so as to establish a complete,clear and coordinated high-quality taxation legal system,and provide a basic framework support and rule constraints for the realization of"financial management of the country".

关 键 词：税收法定原则 立法质量 税收法律体系 税制优化 税法文本 

分 类 号：D922.22[政治法律—经济法学]