个人所得税法的空筐结构与规范续造

个人所得税法呈现"空筐"外观,实施条例及财税规范性文件循解释执行上位法、依授权制定规则、补充漏洞、创制规则四条进路实施规范续造。地方人大、政府的制度内规则创设权极其有限。税收事项技术性常被作为证成剩余立法权的理由,但此非充要条件。在组织财政收入的传统目标外,调控功能的植入吁求个税规则一定的灵活性。地区间差异使"净额所得"导向的个税规则应有区别,因地制宜的治理实践同样在应然层面消解税权集中的合理性。我国应区分财政目的规范与管制诱导性规范,施以不同程度的法定要求;在纵向适当授权的同时,在横向维度,于四条规范续造路径中分别甄选适于两类规范者。对各类规范续造,都要强化实体和程序控制,并建构审查机制。

The Empty Basket Structure of Individual Income Tax Law and the Standard Renewal

The personal income tax law presents the appearance of"empty baskets".The implementation regulations and the fiscal and taxation normative documents are followed by the interpretation of the upper-level law,the establishment of rules based on authorization,the addition of loopholes,and the creation of rules.The right to create rules within the local people’s congress and the government’s system is extremely limited.The technical nature of tax matters is often used as a justification for the remaining legislative power,but this is not a necessary and sufficient condition.In addition to the traditional goal of organizing fiscal revenue,the imposition of regulatory functions appeals to the flexibility of individual tax rules.Inter-regional differences should make the"net income"-oriented tax rules different,and the localized governance practices should also resolve the rationality of tax concentration on the level of responsibility.China should distinguish between fiscal purpose norms and regulatory inductive norms,and impose different degrees of statutory requirements;while appropriate authorization in the vertical direction,in the horizontal dimension,select the two types of norms in the four normative renewal paths.For the renewal of various norms,it is necessary to strengthen the entity and program control,and construct a review mechanism.