中国税法通则立法的问题与构想

中国税法通则的基本定位应当是调整税收活动中的基本问题、共同问题和综合问题的通则性立法,主要规定税收征纳过程中的实体基本制度和程序基本制度,是税法体系中的一般法,是规模适度、体系科学、赋有现代法治理念的现代税收通则法。在立法时,应当侧重从健全和完善税收法律体系的角度,重点处理好与宪法、财政法、立法法、行政程序法、税收征管法、民法的关系。在搭建立法架构时,应当以“总则——纳税义务——税收征纳的一般规则——税收确定——税收征收——税收执行——税收争讼——法律责任——附则”为立法主线。

On Legislation of Chinese General Tax Code

The establishment of general tax code plays an instrumental role in perfecting the Chinese tax law system, increasing tax revenue, protecting basic interests and rights of taxpayers, and achieving tax collection by law. Based on comparison and combining the theories and actual problems in China's legislation of general tax code, this paper discusses many dimensions of the Chinese law legislation, such as the name and positioning of the general tax code, as well as its correlation with other laws, and legislative framework. The paper also brings forward countermeasures and suggestions for the draft of this legislation.