重释税收法定主义——以《海南自由贸易港法》颁布为契机  

Re-interpretation of tax legalism——Taking the opportunity of the promulgation of the Hainan Free Trade Port Law

作　　者：许多奇 XU Duoqi(Law School,Fudan University,Shanghai 200438,China)

机构地区：[1]复旦大学法学院,上海200438

出　　处：《法学论坛》2022年第2期98-108,共11页Legal Forum

基　　金：复旦大学人文社科青年融合创新团队项目《数据风管法律规制问题研究》(IDH3457009)的阶段性研究成果。

摘　　要：国家颁行《海南自由贸易港法》,全力打造海南自贸港,面临税收法定主义与地方税制创新之间的冲突。从历史上看,税收法定主义是限制政府权力扩张的有力武器,并随着阻断地方税收有害竞争的客观需要,具有合理性和合法性。在上海自贸区"激励相容"执法改革与海南自贸港"包容性发展"立法改革的制度激励下,如何化解和调和地方政府的自我受限与税收制度创新之间的内在张力,成为无法回避的难题之一。在双循环背景下的自由贸易港(区),宜重释税收法定主义,而不宜坚持绝对的法律保留,使之成为地方懒政的理由和高水平税制创新的阻碍。只有引入《海南自由贸易港建设总体方案》中的经济促导规则进行法律解释,才能充分发挥中央和地方两个积极性,共同推动税收制度创新的"沙盒试验田"改革。The state promulgated the Hainan Free Trade Port Law to build a Hainan Free Trade Port, facing the conflict between taxation legalism and local tax system innovation. Historically, tax legalism is a powerful weapon to limit the expansion of government power, and with the objective need to block the harmful competition of local taxation, it has reasonableness and legitimacy. Under the institutional incentives of the “incentive compatibility” law enforcement reform of the Shanghai Free Trade Zone and the “inclusive development” legislative reform of the Hainan Free Trade Port, how to resolve and reconcile the inherent tension between the self-limitation of local governments and the innovation of the tax system has become one of the unavoidable problems. In a free trade port(area) under the background of the double cycle, taxation legalism should be reinterpreted, and absolute legal reservation should not be insisted on, making it a reason for local lazy government and an obstacle to high-level tax system innovation. Only by introducing the economic promotion rules in the Overall Plan for the Construction of Hainan Free Trade Port for legal interpretation, can we give full play to the enthusiasm of the central and local governments and jointly promote the reform of the "sandbox test field" of tax system innovation.

关 键 词：税收法定主义 政府自我受限 公共利益 经济激励 

分 类 号：D922.22[政治法律—经济法学]