我国财税法治建设的破局之路——困境与路径之审思

环顾经济、政治现代化的时代背景,财税法治建设是新时期改革进路中的重要环节,也是开创新局面的有效关口。面对着此群体利益与彼群体利益、稳定性与变革性、代议制民主与行政高效率等多重矛盾,难免使我们对前路进行再度审思。要突破僵局,亟需从摆正财税法的性质定位、调整立法主体的结构、加快立法或修法的进度、理顺立法与改革的关系等角度切入,通过整体、全面的路径构建,强化全国人大的税收同意权和预算审批权,进而达致财税法律体系完善、法治观念融贯、法权配置协调的"良法善治"目标。

On the Ways to Crack China' s Fiscal and Tax Law Plight: Focusing on the Problems and Breakthroughs

In the era of economic and political modernization,the construction of fiscal and tax system under the rule of law plays an important part in the progress of reform,and is also an effective method in creating a new situation.We face the conflicts between one interest and another.Similar conflicts exist between stability and transformation,and between representative democracy and administrative efficiency.Therefore,the prospects need to be studied.In order to make a breakthrough,we ought to set fiscal and tax law in the right position,adjust the structure of legislative bodies,accelerate the making and amending of laws,and straighten out the relationship between legislation and reform.During the integral construction,the power of revenue raising and budget approval of the National People's Congress should be particularly strengthened.Therefore,we can create a better fiscal and tax legal system,uphold the idea of the rule of law,make power allocation more harmoniously,and ultimately achieve the goal of good governance under the rule of law.