税法总则目标下税收效率原则的功能定位与制度保障  

Functional Positioning and System Guarantee of the Basic Principle of Tax Eficiency under the Legislation Goal of the General Provisions of Tax Law

作　　者：刘剑文 江利杰 LIU Jianwen;JIANG Lijie

机构地区：[1]辽宁大学法学院

出　　处：《税务研究》2023年第8期67-75,共9页

基　　金：2021年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：凝聚改革共识、实现税法体系融贯、指引税法规则完善,是税法总则制定的基础。既往学术界对税收效率原则疏于关照,相关论述多借鉴自税收学成果,未在税法领域进行充分的体系构建,难以权衡实践中税收效率原则与税收法定原则、税收公平原则间的冲突。税收效率原则以“弃实就虚”为特征,是资源有限背景下实现民主目标的漏洞填补方式,即:对税收法定进行“目的性扩张”,导向一种相对法定主义;对税收公平进行“目的性限缩”,体现为相对公平的要求。在建制逻辑上,既要遵循比例原则的理论检验,也要经由立法程序的共识凝聚与个案平衡的制度保障,实现税收效率原则与税收法定原则、税收公平原则的统一。The standpoint for the formulation of general provisions of tax law are uniting reform consensus,integrating of tax law system and guiding the improvement of tax rules.Previous studies have not paid enough attention to the basic principle of tax efficiency,relevant viewpoints are based on the field of taxation studies and have not transformed to the field of tax law,which made it difficult to weigh the conflict among the basic principle of tax efficiency,taxation legalism and tax equity in practice.The principle of tax efficiency is a method to fill the loopholes in realizing the democratic goal under the background of limited resources,which leads to a teleological expansion of the basic principle of taxation legalism,and a teleological restriction of the basic principle of tax equity.In certain construction of legal rules,we should not only follow the theoretical test of the principle of proportionality,but also through consensus cohesion in legislative procedures and the system guarantee of case balance,to balance the conflict among the basic principle of tax eficiency,taxation legalism and tax equity.

关 键 词：税法总则 税收效率原则 技术正义 比例原则 税收法定原则 

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