现代税收立法的本质、原则和基本路径——以印花税法为中心  

The Essence,Principles,and Basic Path of Modern Tax Legislation:Centered Around the Stamp Tax Law

作　　者：施奕 SHI Yi

机构地区：[1]闽江学院法学院法律系 [2]福建理工大学

出　　处：《西南交通大学学报（社会科学版）》2024年第4期98-120,共23页Journal of Southwest Jiaotong University(Social Sciences)

基　　金：国家社会科学基金重点项目“晚清民国及当今两岸判例文化的承与变”(19AFX004)。

摘　　要：在现代国家的诸多税种中,印花税不过只是一个小税种,但诞生至今已400年之久的印花税却承载着独特的现代税法价值之思,它不仅是美国独立战争的导火索,也是中国历史上第一个动议立法的现代税种。在当前的税收立法多为立法平移的基础上,我们需要思考提炼税收立法的共性逻辑,从而在未来更好的应对数字时代的税法修订和创设性立法。税法的不合理性,首先表现在立法过程,然后进入行政过程和裁判过程,最后扩大到经济过程。在现代税收立法上,既需结合立法理论,又需体现税法本质特色,首先,应准确把握以经济行为规范、经济关系协调、经济成果分享为表现形式的经济基础;其次,应坚持税收法定、量能课税、科学准确和税收简便的税法原则;最后,应在税收立法中以“经济参与”“政治参与”“治理参与”关注国家与人民间的权力配置和政府间权力配置路径。Among the many types of taxes in modern countries,stamp duty is just a small tax.However,the stamp duty,which has been in existence for 400 years,carries a unique modern tax law value.It is not only the trigger of the American Revolutionary War,but also the first modern tax in Chinese history to propose legislation.On the basis of the current tax legislation being mostly legislative translation,we need to think about refining the common logic of tax legislation,in order to better respond to tax law revisions and creative legislation in the digital age in the future.The irrationality of tax laws first manifests in the legislative process,then enters the administrative and judicial processes,and finally expands to the economic process.In modern tax legislation,it is necessary to combine legislative theory with the essential characteristics of tax law.Firstly,it is necessary to accurately grasp the economic foundation expressed in the form of economic behavior norms,economic relationship coordination,and economic achievement sharing,Secondly,we should adhere to the tax laws principles of legality,capacity based taxation,scientific accuracy,and simplified taxation,at last,in tax legislation,attention should be paid to the allocation of power between the state and the people,as well as between governments,through“economic participation”,“political participation”,and“governance participation”.

关 键 词：印花税 立法 税收法定 量能课税 税收法治 

分 类 号：D922.22[政治法律—经济法学]