法典化目标下税法总则立法的三个问题  

Three Topics of the Legislation of General Provisions of Tax Law under the Target of Codification

作　　者：刘剑文 唐贺强[3] Liu Jianwen;Tang Heqiang

机构地区：[1]辽宁大学 [2]北京大学法学院 [3]辽宁大学法学院

出　　处：《交大法学》2023年第3期5-19,共15页SJTU Law Review

基　　金：全国人民代表大会常务委员会预算工作委员会委托课题“税法总则立法专题研究”的阶段性研究成果。

摘　　要：《民法典》开启了中国特色社会主义法治的法典化时代。法典化研究在多个法律领域都取得了进展和成果。随着税收法定原则加快落实,以税法总则为龙头的税法法典化被提上日程。税法法典化是历史的、逻辑的和现实的统一。其不仅是中国特色社会主义法治进程的重要组成部分,也符合近代历史以来世界法典化的普遍性规律。在法典化目标下,税法总则作为法典总则法、纳税人权利平衡法、税收行政行为规范法,又决定了其立法逻辑上有需要解决的一系列特殊问题。在此基础上,税法总则应构建税法原则、纳税人保护、纳税义务、税务行政规范制定与解释等支柱性制度。The Civil Code ushered in the era of codification of the system of socialist rule of law with Chinese characteristics.Codification research has made progress and achievements in many fields of law.With the accelerated implementation of the statutory principles of taxation,the codification of taxation law led by the general principles of taxation law has been put on the agenda.The codification of tax law is the unity of history,logic and reality.It is not only an important part of the socialist rule of law process with Chinese characteristics,but also conforms to the universal law of the world's legalization since modern history.Under the goal of codification,the general provisions of the tax law are positioned as the general provisions of the code,the balance of taxpayer's rights,and the norm of tax administrative behavior,and determine a series of special problems that need to be solved in legislative logic.On this basis,the general provisions of tax law should construct pillar systems such as tax law principles,taxpayer protection,tax liability,and the formulation and interpretation of tax administrative norms.

关 键 词：法典化 税法总则 税法原则 税收债务理论 纳税人权利保护 

分 类 号：D922.22[政治法律—经济法学] D923[政治法律—法学]