税收法定原则下的行政立法:容许性、类型与范围  

Administrative legislation under the Law-based Taxation:Admissibility,Type and Scope

作　　者：徐楠芝 XU Nan-zhi(School of Economic Law,Northwest University of Political Science and Law,Xi'an 710122,China)

机构地区：[1]西北政法大学经济法学院,陕西西安710122

出　　处：《天津法学》2023年第1期54-60,共7页Tianjin Legal Science

基　　金：2022年国家社科基金青年项目“应急行政中行政法律责任的追究与豁免问题研究”的阶段性成果,项目编号:22CFX057;2022年四川省泸州市哲学社会科学重点研究基地——社会治理创新研究中心一般项目“‘放管服’改革背景下告知承诺制的实施困境与法治完善研究”的阶段性成果,项目编号:SHZLYB2208。

摘　　要：税收行政立法的设定不仅推动着实质税收法定原则的落实,而且关乎着纳税人权利保护,法治政府建设的步伐。基于税收法定理论和对现行立法的实践观察,行政立法被税收立法体系所容许。根据权力来源的不同,税收行政立法分为职权立法和授权立法。我国适宜采用宪法性法律+税收基本法+税收实体法+税收程序法的授权立法模式。税收职权立法范围限于授权立法以外的执行性法规。基于发挥行政立法的优势,国务院制定的税收行政法规范围应限于特殊税种新设试点、税收优惠细则、紧急征收关税、税法实施细则。财税部门颁布的规章及规范性文件不得逾越法律法规,不得影响公民权利义务,并需严格控制其发布数量。The establishment of tax administrative legislation directly promotes the implementation of the principle of substantive tax legality,relates to the protection of taxpayers'rights and the pace of building a government ruled by law.Based on the legal theory of taxation and the practical needs of positive law norms,administrative legislation is allowed by the tax legislation system.According to the different sources of power,tax administrative legislation can be divided into authority legislation and authorization legislation.China is suitable to adopt the authorized legislative mode of constitutional law+basic tax law+substantive tax law+procedural tax law.The scope of power legislation is limited to the executive laws and regulations of the tax law beyond the authorized legislation.In order to give full play to the role and advantages of administrative legislation,the scope of legislation of the State Council should be limited to special tax pilots,tax preference rules,emergency tariff collection,and tax law implementation rules.The rules and normative documents issued by the finance and taxation departments shall not exceed the laws and regulations,shall not affect the rights and obligations of citizens,and shall strictly control the number of them issued.

关 键 词：税收法定原则 税收行政立法 横向立法 授权模式 

分 类 号：D922.22[政治法律—经济法学] D922.1[政治法律—法学]