理性回歸：突發事件下中國大陸稅收法治實踐之分析

Rational Regression: An Analysis of Chinese Mainland Taxation Legal Practices in Crisis

中國大陸對於突發事件領域稅收法治的相關研究，目前普遍存在理論視野局限與實踐關注不足兩大弊病，阻礙了稅收法治化進程，亟需進行理念更新與實踐梳理予以應對。稅收法定原則內涵的實踐轉變及其背後人民主權理論的多元闡釋，表明稅收優惠立法政策化本質上並沒有違背稅收法定原則的要求，具有形式上的理性。從合法性角度來看，法條授權的模式賦予行政機關稅收優惠減免權。從合理性角度來看，雖然程序保障機制缺乏有待改善，但實踐中臨時性的日落條款以及以保障性為核心的稅收優惠措施契合了適度性要求。同時，在臨時性的「減收增支」應對中，中國大陸並沒有透過增加稅費來實現預算收支平衡，而採取積極的財政支出政策、發債的方式進行，表明稅收優惠沒有造成其他納稅人稅負的增加進而產生不公，具有實質上的理性。對於中國大陸的稅收法治實踐的解讀，一方面應當基於發展的觀念，另一方面要基於中國大陸的實踐。

For the related research on taxation law in the field of crisis in mainland china, there are two major drawbacks: theoretical vision limitations and insufficient practical attention, which hinders the legalization of taxation law, need to be improved. The practical transformation of the connotation of the legal principle of taxation and the diverse interpretation of the theory of people’s sovereignty behind it, shows that the preferential taxation policy issued by the administrative agency does not violate the requirements of the legal principle of taxation in nature, and is a formal rational choice. From the perspective of legitimacy, the model authorized by the law grants the administrative agency the right to reduce or exempt tax incentives; from the perspective of rationality, although the lack of procedural protection mechanism needs to be improved, the provisional sunset clause in practice and the the preferential tax measures based on the security, meet the requirements of moderation. At the same time, in the response to ’’Balance of Revenue and Expenditure’’, the government did not increase taxes and fees to achieve a balance of budgetary revenue and expenditure. Instead, it adopted a proactive fiscal expenditure policy and debt issuance, indicating that the preferential tax measures did not cause the increase in taxpayers’ tax burdens, which in turn produces injustice. And it’s substantively rational.