税收调控中的行政立法:正名与规范

税收法定原则的实质是要求征税权由立法机关保留,但税收调控权不应由立法机关垄断,因此,税收法定原则不应笼统地适用于所有有关税收调控的立法行为。行政立法可以规范消费税的基本制度,以及仅涉及部分行业、部分地区的税收调控措施。同时,应当设立具有广泛代表性的宏观调控委员会,负责审查和批准税收调控中的所有行政立法,并且在宏观调控基本法中明确规定税收调控中行政立法的前提条件、行政立法中可选择的调控措施及调控幅度。

Nominal Rectification and Specification of Administrative Legislation in Tax Regulation

The essence of statutory taxation principle requires taxation power to be kept by the legislature whereas tax regulation power to be not. Consequently, the principle applies not to every tax regulation act. Administrative legislature should specify basic consumption tax system and tax regulation in partial industries and regions, meanwhile, a macro-control committee should be established to exam and improve all related administrative legislation, of which the basic law should specify premise, alternative regulation measures and scale.