摘要
推进税收立法是落实税收法定原则的题中之义,但税法解释对税收法定原则的现实挑战要求我们在研究视角上同时注重从税法解释层面落实税收法定原则。从税法解释的实践样态可知,税法解释对税收法定原则的冲击主要体现在解释性规范本身欠缺合法性和明确性不足两个方面。在认真剖析成因的基础上,可窥见税法的空洞化、解释立场的偏颇、司法审查机制运作乏力和解释方式本身固有的局限等因素构成了问题产生的主因。因应税法解释对税收法定原则构成的现实挑战,则应当着重从推进税法的科学化和精细化建设、秉持中立克制的解释立场、依托国务院强化审查以及调整税法解释方式等角度切入,以促进税法解释的规范表达。唯有如此,税法解释体系才能真正得以重塑,税收法定原则在中国未来的税制改革进程中方能续写精彩的篇章。
Promoting tax legislation is the meaning of the subject of implementing the statutory taxation principle,but the practical challenge of tax law interpretation to the statutory taxation principle requires us to pay attention to the implementation of the statutory taxation principle from the perspective of tax law interpretation.From the practice of tax law interpretation,it can be seen that the impact of tax law interpretation on the statutory taxation principle is mainly reflected in the lack of legitimacy and lack of clarity in the interpretative norms themselves.On the basis of careful analysis of the causes,we can see that the hollowness of the tax law,the biased interpretation of the position,the weak operation of the judicial review mechanism and the inherent limitations of the interpretation method themselves constitute the main cause of the problem.In response to the practical challenges posed by tax law interpretation to the statutory taxation principle,we should focus on promoting the scientific and refined construction of the tax law,adhering to a neutral and restrained interpretation position,relying on the State Council to strengthen review and adjusting the interpretation of tax law interpretation,so as to promote Normative expression of tax law interpretation.Only in this way can the tax law interpretation system be truly reshaped,and the statutory taxation principle can continue to write a wonderful chapter in China’s future tax reform process.
出处
《中山大学法律评论》
2022年第2期245-265,共21页
Sun Yatsen University Law Review
基金
2020年福建省社会科学规划青年项目“金融风险防控目标下的金融税制改革路径研究”(FJ2020C007)的阶段性研究成果
关键词
税收法定
税收立法
税法解释
The Statutory Taxation Principle
Tax Legislation
Tax Law Interpretation
作者简介
吴兵,上海财经大学法学院博士研究生,研究领域为财税法学。
