论税收法定主义之内涵——对日本学者金子宏学说的一点质疑  

A Reappraisal of Contents of Statutory Taxation Principle

作　　者：张永华[1] 肖君拥[1] 

机构地区：[1]中国社会科学院研究生院,北京100102

出　　处：《财经理论与实践》2004年第1期120-124,共5页The Theory and Practice of Finance and Economics

摘　　要：日本学者金子宏在《租税法》一书中 ,将税收法定主义的内容概括为“课税要素法定主义、课税要素明确主义 ,合法性原则和手续之保障原则”等四项 ,该观点值得商榷。从三个方面可以证明税收法定主义所解决的是税法中的实体问题 ,而非程序保障问题。这三个方面是 :该原则的目的是反对政府无故剥夺国民财产 ;税收法定主义的诸多功能来自对政府征税的要求进行约束 ;程序保障包含于税收法定主义将使得该原则实际上成为不可能。因此认为税收法定主义只应包含税种法定、税收要素确定这两个方面的实体内容。This article reappraises the content of statutory taxation principle, and argues that the principle deals with substantial problems, rather procedure problem. The article listed three points to support the thesis:firstly, the purpose of this principle is to refuse the government to deprive the people's private property without sound reasons; secondly, functions of this principle come from the restrictions of government's tax requirement; thirdly, if procedure problems would be covered by this principle, the principle itself will become impossible to be carried out. The authors argue that the statutory taxation principle covers only statutory taxation type and statutory tax element.

关 键 词：税收法定主义 税法 程序保障 政府 国民财产 

分 类 号：F810.42[经济管理—财政学] D912.2[政治法律—民商法学]