摘要
税法备案条款致力于约束和规范授权要素立法,广泛见诸于各税种法文本。整理这些条款可发现,不但其涵括的备案文件形式多元且备案法定依据不清、文件制定主体相同而报备主体各不相同、备案之后结果不明且审查监督效果悬疑等立法镜像随之呈现,而且以单一课税要素备案为主导、以税收定量要素备案为指向和以弱化“税务主导”为皈依等隐性规律油然而生。更进一步,还可以发现其双向义务、强知情权和弱监督权的本源属性。要想最大限度释放税法备案的制度功效,当须直面税法备案条款内生问题,恪守其隐性规律和本源属性,创设税法备案公因式条款,优化税法备案的核心制度,补强税法备案的辅助设施。如此则既有必要统一税法备案文件的法定形式,厘清税法备案文件的报备主体,强化税法备案审查的法律责任,又有必要明示税法备案文件“有备必审”,建构税法备案文件清理制度,引入税法备案文件质量跟踪评估制度。
Tax law filing clauses are dedicated to constraining and regulating legislation on authorized elements of taxation,widely found in the text of various tax laws.In organizing these clauses,not only is there diversity in the forms of filing documents,but the legal basis for filing is unclear,the entities creating the documents are the same while those submitting them differ,the results after filing are uncertain and the effectiveness of review and supervision is in doubt,presenting legislative mirrors.Furthermore,implicit rules have emerged,with a focus on filing for a single element of taxation,an emphasis on filing for quantitative elements of taxation,and a tendency to weaken the"taxation-led"approach.And,it is possible to discover its inherent features of mutual obligation,a strong right to information and a weak right to supervision.In order to maximize the institutional effectiveness of tax law filing,one must address the inherent problems of tax law filing clauses,adhere to their implicit rules and inherent characteristics,establish common clauses for tax law filing,optimize the core system of tax law filing and strengthen the supporting facilities of tax law filing.In doing so,it is necessary to standardize the statutory form of tax law filings,clarify the entities responsible for filing tax law filings,and strengthen the legal responsibility for reviewing tax law.It is also necessary to clearly state that tax law filing documents must be subject to review,establish a system for clearing tax law filing documents,introduce a quality tracking and evaluation system for tax law filing documents.
作者
叶金育
Ye Jinyu(Law School of Southwest University,Chongqing 400715)
出处
《政法论丛》
CSSCI
北大核心
2024年第3期91-102,共12页
Journal of Political Science and Law
基金
教育部人文社会科学研究规划基金项目“财税法促进碳达峰碳中和的理论构建与制度创新研究”(22YJA820027)
2023年度重庆市社会科学规划法学专项重点项目“财税金融协同促进绿色发展的法治保障研究”(2023FX07)的阶段性成果。
关键词
税法备案条款
备案审查
税收法定
授权立法
tax law filing clauses
filing review
statutory taxation
authorized legislation
作者简介
叶金育(1979-),男,江西九江人,法学博士、社会学博士后,西南大学法学院教授、博士生导师,研究方向为经济法学、财税法学、环境财税政策。
