中國大陸稅收立法的時代特徵、實踐問題與優化路徑

The Characteristics of Tax Legislation, Practice Issues, and Optimization Path in the Era of Mainland China’s Taxation

隨著稅收法定進程的不斷推進，中國大陸稅收立法已步入關鍵衝刺期，多項稅收立法迎來全面攻堅並呈現出體系性、回應性、謙抑性、民主性等時代特徵，在鞏固稅制改革成果、調節利益矛盾、回應實踐問題、保障納稅人權利方面發揮了重要作用。然而，現行稅收立法的體系建設仍存在多重問題，反映為稅收立法技術注重稅制平移、忽視實質稅收法定的內核建設，稅收立法權限配置不當，稅收立法能力和公眾參與成效有待提高等。圍繞稅收立法的體系完善和內容優化，未來中國大陸的稅收立法應樹立整體協調理念，加強稅法總則、納稅人權利規範及稅收使用規範的建設力度；立法技術上，強化稅收立法的精細化，以實體稅制要素完善推動立法品質整體升級；準確界分立法權限，限縮授權立法和稅收調控權的行使，適度賦予地方人大以稅收立法權；持續強化人大立法能力與加強公眾參與機制建設，以互動商談方式架構「良法善治」的稅收法律體系。

With the continuous advancement of tax legalisation in China, the mainland’s tax legislation has entered a critical sprint period. Multiple tax legislation initiatives have faced comprehensive challenges and presented characteristics of the times such as systematicity, responsiveness, modesty, and democracy, which has played an important role in consolidating the achievements of tax system reform, regulating interest conflicts, responding to practical issues, and protecting taxpayers’ rights. However, there are still multiple problems with the current tax legislation system construction, reflected in the technical emphasis on tax system translation and neglect of the substantive tax legalisation core construction, inappropriate tax legislation authority allocation, and the need to improve tax legislation capability and public participation effectiveness. Focusing on the improvement of the tax legislation system and content optimization, the future tax legislation of China’s mainland should establish a concept of overall coordination, strengthen the construction of tax law general provisions, taxpayer rights norms, and tax use norms. In terms of legislative technology, it should enhance the refinement of tax legislation and promote overall improvement in legislative quality by improving substantive tax system elements. It should accurately define legislative authority, restrict the exercise of authorisation legislation and tax regulation rights, and appropriately grant local people’s congresses the tax legislation authority. It should continue to strengthen the legislative capabilities of the people’s congresses and enhance public participation mechanisms. An “effective governance through good laws” tax legal system can be constructed through interactive negotiations.