宪法基本国策条款如何进入税法“总则”——规制时代税收法典化的困境及其破解  

How the Basic State Policy Provisions of the Constitution Enter Into the General Provisions of Tax Law:The Dilemma and Solution of Tax Law Codification in the Era of Regulation

作　　者：廖呈钱 LIAO Chengqian(Economic Law School of Southwest University of Political Science and Law;China Academy of Fiscal and Tax Law)

机构地区：[1]西南政法大学经济法学院 [2]中国财税法治研究院

出　　处：《法学家》2022年第1期28-42,192,共16页The Jurist

基　　金：中国博士后科学基金第66批面上项目“区域经济一体化中的财政合作法律机制研究”(2019M663885XB);重庆市社会科学规划项目“乡村振兴战略背景下农村基础设施建设的财政保障制度研究”(2019YBFX029)的阶段性成果。

摘　　要：税法“总则”是落实税收法定原则、实现税法体系化的基本形态,亦是税收法典化的基础性工程。然而,规制时代下“解法典化”的趋势,使得税收法典化陷入规范封闭性与现实开放性之间矛盾的困境。宪法基本国策条款的客观法秩序性质,使得其在具备规范拘束力的同时能够保持结构的开放性,赋予国家义务的同时通过“反射性利益”及其主观化来保护公民的权利。由此,宪法基本国策条款可以成为破解税收法典化困境的有效路径。具体而言,宪法财政基本国策条款确立的发展导向需要通过税法“总则”的立法目的条款予以具体化。在坚持适度法典化的通则法定位基础上,以量能课税原则、受益原则和国家辅助原则的多元互补重塑税收公平的内涵,并在程序保障之下,通过立法沟通机制,最终形成“规则—责任”相衔接的立法体例。The general provisions of tax law is the basic form of implementing the principle of tax legality and realizing the systematization of tax law. It is also the basic project of the codification of tax law. However, the trend of “decodification” in the era of regulation makes the codification of tax law fall into the dilemma of contradiction between the closure of norms and the openness of reality. Law’s objective nature arising from the basic state policy clause of the constitution makes it keep the structure open while it has the normative binding power, and endows the state with the obligation to protect the rights of citizens through “reflective interests” and its subjectivization. Therefore, the basic state policy provisions of the constitution can be an effective way to solve the dilemma of tax law codification. Specifically, the development goals established by the basic state policy provisions of the constitution need to be specified through the legislative purpose provisions of the general provisions of tax law. On the basis of adhering to the general principle of moderate codification,the connotation of tax equity principle should be reshaped by the multiple complementation of Ability-to-Pay Principle, benefit principle and principle of subsidiary. Under the procedural guarantee, through the legislative communication mechanism, the legislative style of “rule-responsibility” will finally be formed.

关 键 词：基本国策条款 税法总则 规制时代 税收法典化 发展导向 

分 类 号：D912.2[政治法律—民商法学]