摘要
国家税权并无有效的外在制度约束,只有通过法律明确其边界,才能规范征税主体的税收行为、保障纳税主体的财产权益。在全面深化财税体制改革的背景下,我国税收法定主义的社会环境、社会利益、社会控制和社会效果都体现了税收法定的重大意义。基于我国税收法治的现状,要实现实质的税收法定主义,需要尽快制定《税收基本法》,落实《立法法》关于税种的设立、税率的确定和税收征收管理等税收基本制度只能制定法律的规定。应取消国家税务总局对有关实体性税收法律的制定和解释权,将税收法律的解释权赋予财政部,使法律解释主体和征税主体分离,权责更加明确;完善税收行政复议和行政诉讼制度,在行政复议中引入复议听证程序,在行政诉讼中强化司法对税收行政执法的监督与约束。
Due to the lack of effective institutional restriction on national power of taxation,a clear legislation definition of its boundary is needed to regularize the taxation conduct of taxation authorities and to protect the property rights of tax payers. Considering the current situation of taxation legalism,we must establish the Basic Law of Taxation according to the regulation laid down by the Legislation Law that basic taxation regulations must be established laws. The right to interpret tax law should be endowed to the Ministry of Finance,so that the law interpretation institution is separated from tax impositng institution. We must also improve the litigation system of administrative reconsideration and administrative procedure,introduce hearing into administrative reconsideration,and enhance supervision and restriction on the enforcement of taxation law in administrative procedure.
出处
《西南石油大学学报（社会科学版）》
2015年第5期94-100,共7页
Journal of Southwest Petroleum University(Social Sciences Edition)
关键词
税收法定主义
法社会学
财税改革
税收基本法
行政复议
行政诉讼
taxation legalism
sociology of law
reform of finance and taxation
Basic Law of Taxation
administrative re-consideration
administrative procedure
