税收法定原则的制度逻辑和实践路径  

Institutional Logic and Practical Path of the Principle of Statutory Taxation

作　　者：安子扬 

机构地区：[1]扬州大学法学院,江苏 扬州

出　　处：《法学（汉斯）》2023年第6期5220-5227,共8页Open Journal of Legal Science

摘　　要：税收法定原则孕育于现代民主法治国家的产生和发展进程中,是税法领域的基础性原则,也是我国宪法财产权保障原则在税收领域的具体体现,更是国家民主政治建设的突破口和着力点。在中国语境下贯彻税收法定原则,需要深入推动科学民主的税收立法和严格规范的税收执法,还需要重点推进税收领域的专业化司法建设,形成具有公正性、妥适性和有效性的特色判例和司法解释制度。我国现行税法中大部分税种已经立法并颁布施行,这意味着税收法定原则在我国逐渐进入跨越式发展的快车道。在新时期,落实税收法定原则不仅可以使中国民众的纳税人观念得以普及,亦会促进全民税收守法理念的形成。将税收法定原则全面、完整地贯彻于立法、执法、司法、守法的全过程,是新时代重塑税收法治秩序和提升国家治理效能的必然要求。The principle of tax law was bred in the process of the emergence and development of modern principle in the field of tax law. And it is also a concrete democratic rule of law countries and a foundational embodiment of the principle of guaranteeing the right to property in the field of taxation in our constitution. It is the breakthrough and focus point of the national democratic political construction. The implementation of the principle of statutory taxation in the Chinese context requires the in-depth promotion of scientific and democratic tax legislation and strict and standardized tax enforcement. As well as the promotion of specialized judicial construction in the field of taxation, and the formation of a distinctive jurisprudence and judicial interpretation system that is fair, appropriate and effective. Most of the taxes in China’s current tax law have been legislated and enacted, which means that the principle of statutory taxation has gradually entered the fast track of leapfrog development in China. In the new era, the implementation of the principle of legal taxation will not only popularize the concept of taxpayers among the Chinese people, but also promote the formation of the concept of tax compliance among the whole population. Implementing the principle of tax lawfulness in a comprehensive and complete manner in the whole process of legislation, law enforcement, justice and law-abiding is an inevitable requirement for reshaping the order of the rule of law in taxation and enhancing the effectiveness of national governance in the new era.

关 键 词：税收法定原则 税收法治 税法体系 纳税人权利保护 

分 类 号：D92[政治法律—法学]