摘要
税法法典化是新时代建设社会主义法治国家的要求,也是国家治理体系现代化的必要步骤."平移式"税收立法完成后,提升质量将成为我国立法工作的重点,一方面要贯彻实质正义,强化公正平等、尊重人权、财产保护等原则,另一方面要加强税法体系化建设,促进内容完备、逻辑清晰、效力统一.法典化有助于同时实现这两个方面的目标,符合党和国家在新时期的法治战略,应该创造条件大力推进.相对于其他法律领域,税法法典化拥有独到的便利性,但仍然需要科学规划、稳步前行.基于分步推进、重点突破的原则,除了完成形式上的税收法定任务,当务之急是尽快启动税法总则的立法.待税法总则出台、全部税种实现法律化、税收征管法完成修订,即可考虑正式启动税法典的编纂工作.
Tax codification is not only the requirement of building a socialist country ruled by law in the new era,but also a necessary step for the modernization of the national governance system.After the completion of the tax legislation with carry-over style,improving the quality would become the focus for China's legislative work,which embraces substantive justice,strengthens the principles of fairness and equality,and respects for human rights and property protection,and strengthens the construction of tax law systematization,and promotes complete content,clear logic and unified effectiveness.Codification helps to achieve these two goals and is in line with the legal strategy of the Party and the state in the new era,and should be vigorously promoted by creating conditions.Compared with other law fields,the codification of tax law has unique convenience,but it still needs scientific planning and steady progress.Based on the principle of advancing step by step and breaking through key points,in addition to completing the formal legal task of taxation,it is imperative to start the legislation of the general principles of tax law as soon as possible.When the General Rules of tax law are promulgated,all tax categories are legalized,and the tax collection and management law is revised,we can consider formally starting the compilation of the tax code.
出处
《法学杂志》
CSSCI
北大核心
2023年第1期28-42,共15页
Law Science Magazine
关键词
税法典
税收法定
法治原则
税法总则
tax codification
legality of taxation
rule of law
general tax rules
