立法主导是税制改革的优选路径

长期以来,我国税制改革因循着行政主导的试点模式。从法治视角看,试点模式处于合法性缺失状态,存在内在弊端。与之相对应的是立法主导模式,坚持立法主导,对于提高税收立法水平、落实税收法定主义、全面推进各项改革具有重要意义,也是巩固政权合法性的客观需要。在未来的税制改革进程中,应当坚持立法主导的路径选择,自觉运用法治思维来解决改革难题。

Legislation -orientation is the Optimal Path of Tax Reform

For a long time, our tax reform has followed the pilot model under perspective of rule of law, the pilot model is The legislation orientation model is contrary under the status of lack of legality to the pilot model. Insisting on the 1 administrative leadership. From the and has the inherent disadvantages. egislation orientation has a great sig- nificance to improve the level of tax legislation, implement the legalism of tax law, and comprehensively carry out va- rious reforms, which is also the objective demand for strengthening the regime legitimacy. In the course of future tax reform, we should stick to choose the path of legislation orientation, and consciously apply the idea of rule of law to solve the difficulties in the reform.