迈向法秩序统一:税法“国民经济和社会发展需要”条款研究  

Towards Unity of the Legal Order:Research on the“Needs of National Economic and Social Development”Clauses in Tax Laws

作　　者：叶金育 Ye Jinyu

机构地区：[1]西南大学法学院

出　　处：《环球法律评论》2025年第1期153-171,共19页Global Law Review

基　　金：2024年度国家社会科学基金重点项目“财税金融协同促进绿色发展的法治保障研究”(24AFX017)的研究成果。

摘　　要：“国民经济和社会发展需要”条款高频出现于税法场域,成为税收法治建设的显著现象。整理这些条款,可观察到其存在表达差异、整体杂乱、指向不一、逻辑不畅、限定条件与事项空洞等问题,折射出越位立法的困境。这些条款根植于特定目的,具有不纯正授权性条款的本质属性,并具有引致性技术秉性与政策宣示功能特性。在全面落实税收法定原则的当下,应综合考虑税种法本元属性、立法目的条款和征税对象的地方性机理,审慎选择条款。确需设置该条款的,要恪守税收法定与政府主导的有效平衡,注意税收政策与立法的公平衔接,遵循税际协同与法秩序统一融贯之主导基准,同时应依循功能适当、比例原则和法典化思维之具体要求。据此,首先应在《税收征收管理法》中增设基准条款,继而依循“概括需要+具体列示”的限定条件范式和“税收减征+免征主导”的具体事项范式体系化改造相关条款,妥善处置其与相邻条款之关系。The frequent appearance of clauses on"the needs of national economic and social development"in the realm of tax laws has become a significant phenomena in the construction of the tax rule of law.By meticulously reviewing these clauses,this paper uncovers not only the essence of these clauses with different expressions and overall chaos,varying references and logical disorder,hollow qualifications and matters,as well as the practical dilemmas of overstepping legislation and systemic contradiction but also the root cause of their specific purpose.Furthermore,it reveals the essential attributes of impure authorized clauses and the attached attributes that integrate the technical nature of inducement clause and the functional characteristics of policy declaration.At the current time of comprehensively implementing the doctrine of law-based taxation,it is imperative for China to exercise prudence in selecting the appropriate clauses for inclusion in tax law.This requires a comprehensive approach to realizing the specific public policy purposes that are rooted in the constitution,covering areas such as science and technology,education,culture,health care,sports,marriage and family,childbirth and population structure optimization,social security,ecological environment,and natural resource protection,adhering to the essential nature of tax law,and establishing local mechanisms for the inclusion or exclusion of legislative purpose clauses and selection of tax objects.If such clauses are indeed necessary,it is essential not only to achieve an effective balance between the doctrine of law-based taxation and government-led taxation,ensure the fair connection between tax policy,and legislation,and maintain seamless integration between inter-tax coordination and the unity of legal order as a guiding benchmark but also to follow the specific requirements in terms of the functional propriety doctrine,the principle of proportionality,and codification thinking.On these grounds,China should take the Law on the Administration of Tax

关 键 词：法秩序统一 税收法定 国民经济和社会发展 税种法 特定税收事项 

分 类 号：F81[经济管理—财政学]