摘要
学界关于立法依据条款是否有必要设置的争论主要集中在民法学者和宪法学者之间。学者们就宪民关系展开的立法依据条款的论战直接影响到我国的立法实践。然而,在贯彻落实税收法定原则的过程中,税收法律中的立法依据条款却存在普遍缺失的问题。立法依据条款为税收法律提供了立法权源和内容依据,强化了税收法律的合法性和正当性,因而有必要在税收法律中设置立法依据条款。税收法律中的立法依据条款应当直接申明其在宪法上依据的具体条文或内容;在申明具体宪法条文或内容短期内难以实现的情况下,至少应以“根据宪法,制定本法”的表述来设置税收法律的立法依据条款。
The academic debate about whether it is necessary to set the legislative basis provisions mainly focuses on the scholars of civil law and constitutional law.The debates on the legislative basis provisions of the scholars on the constitution-civil relationship directly affect the practice of our country's legislation.However,in the process of implementing the statutory taxation principle,the legislative basis provisions are generally missing in the tax law.The legislative basis provisions provide the legislative power and content basis for the tax law,and strengthen the legality and legitimacy of the tax law.Therefore,it is necessary to set the legislative basis provisions in the tax law.The legislative basis provisions in the tax law shall directly indicate the specific provisions or contents on which the constitution is based.In the case of specifying specific constitutional provisions or contents that are difficult to be realized in a short time,the legislative basis provisions of tax laws should at least be set with the expression"this law is enacted in accordance with the Constitution".
作者
郭昌盛
GUO Changsheng(不详)
出处
《中国矿业大学学报（社会科学版）》
CSSCI
2021年第2期61-74,共14页
Journal of China University of Mining & Technology(Social Sciences)
基金
中国法学会部级法学研究课题“税收法定原则实施中的立法问题研究”(项目编号:CLS(2018)C17)。
关键词
税收法定原则
立法依据条款
宪法
立法权
立法表述
legislative basis provisions
the Constitution
legislative power
legislative expression
