论税收授权立法的属性——以纳税人权利保护为视角

现代社会,税收授权立法被各国广泛采用,尤其我国的税收授权立法在税收立法中居于垄断地位,因而纳税人权利保护状况与税收授权立法关系极为密切。本文主要从保护纳税人权利的角度对税收授权立法的根本属性进行了探讨,提出税收授权立法只有具备从属性、限制性以及灵活性,税收法定主义的基本理念才能在立法中得以贯彻,纳税人权利保护的价值追求才能最终得以实现。

Discuss the property of delegation legislation of taxation——From the angle of protecting taxpayers'''' right

Delegation legislation of taxation is adopted widely by countries in modern society.Especially in china,it is in a monopoly position in the legislative system Oftaxation.Therefore,the right protection situation of taxpayers is closely tied up with delegation legislation of taxation.1n this pape,we discuss the fundamental property of delegation legislation of taxation from the angle of protecting taxpayers'right.We propose that the basic notion Oftaxprinciple of legality can be implemented in legislation and the value Ofprotectingtaxpayers' rightcan be put into practice unless delegmion legislation of taxationpossesses the subordination,restriction and flexibility.