论税收法定原则的司法化

税收法定原则的司法化是“全面落实税收法定原则”的必然要求,而传统理论疏漏了其中的司法内涵,导致税收法定原则出现了作为基本原则却难以直接指导和适用于税收司法的悖论。鉴于税收法定原则与罪刑法定原则的亲缘性,发展相对成熟的罪刑法定原则可以为完善税收法定原则的内涵构成提供三点启示。同时,结合税收法定原则的固有内容,税收法定原则的司法化应当在适用范畴上向司法原则扩围,价值层次上向实质正义升华,法定程度上向相对法定适当松动。据此,三路并进,税收法定原则的司法内涵得以全面、系统的补漏。税收法定原则司法内涵的完善将有助于打破税收法定原则司法化的理论困局,助推“全面落实税收法定原则”法治图景的实现。

A Study on the Judicialization of the Principle of Statutory Taxation

The judicialization of the principle of statutory taxation is the inherent requirement of“fully implementing the principle of statutory taxation”,and the traditional theory omissions the judicial connotation,which leads to the paradox that the principle of statutory taxation appears as a basic principle but is difficult to directly guide and apply to the judicial activities of taxation.In view of the affinity between the principle of statutory taxation and the principle of statutory crime and punishment,the development of a more mature latter can provide three enlightenments for the former.At the same time,combined with the inherent content of the principle of statutory taxation,its judicialization should be extended to the judicial principle in the scope of application,sublimated to substantive justice at the level of value,and loosened to a certain extent to the relative legality.According to this,three ways go forward,the judicial connotation of the principle of statutory taxation can be comprehensively and systematically supplemented.The perfection of the judicial connotation of the principle of statutory taxation will help break the theoretical dilemma of its judicialization and promote the realization of the blueprint of the rule of law of“fully implementing the principle of statutory taxation”.