特定区域的特制税法规范何以续造  

How to Continue Specially-formulated Tax Law Norms in Specific Regions

作　　者：叶姗[1] Ye Shan(Law School of Peking University,Beijing 100871)

机构地区：[1]北京大学法学院,北京100871

出　　处：《政法论丛》2022年第3期87-97,共11页Journal of Political Science and Law

基　　金：国家社科基金一般项目“数字经济时代增值税法的起草与设计研究”(17BFX201)的阶段性研究成果。

摘　　要：国家为了促进特定区域的发展和税法规范体系的完善而专门制定的一系列特别税法规范,可以提炼为“特制税法规范”的范畴。它是在普适性的通用税法规范以外进行立法性续造而得的,包括立法机关和准立法机关在实施区域性税收优惠、地方税试点征收、商品和服务税制简化等税收政策的过程中依法制定的种种专用税法规范,分别属于税法规范的特造、改造和另造现象,堪称特制税法规范生成的三重逻辑进路。特制税法规范生成的权限在性质上属于“准税收立法权”,税法规范的立法性续造中的内在考量因素是制定特制税法规范理应有序促进特定区域的发展,这是税收稽征效率原则使然,而外在考量因素则是制定特制税法规范不得引发税收不当竞争,由此,理应在税收公平理念指引下予以有效规制。A series of special tax law norms specially formulated by the state in order to promote the development of specific regions and improve the tax law norm system can be refined into the category of " special tax law norms". It is derived from the legislative continuation outside the universal general tax law norms, including various special tax law norms formulated by the legislature and quasi legislature in the process of implementing regional tax preference, pilot collection of local tax, simplification of commodity and service tax system and other tax policies. They belong to the special, transformation and other phenomena of tax law norms, which can be called the triple logical approach for the generation of special tax law norms. The authority for the generation of special tax law norms belongs to the " quasi tax legislative power" in nature. The internal consideration in the legislative continuation of tax law norms is that the formulation of special tax law norms should orderly promote the development of specific regions, which is due to the principle of tax collection efficiency, while the external consideration is that the formulation of special tax law norms should not lead to improper tax competition. Therefore, it should be effectively regulated under the guidance of the concept of tax fairness.

关 键 词：特制税法规范 立法性续造 特殊经济区域 特别税制区域 

分 类 号：DF432[政治法律—经济法学]