納稅人觀念下《稅法總則》的制定──價值取向、功能定位與立法模式

The Formulation of“General Provisions of the Tax Law”under the Concept of Taxpayers

隨著稅收暫行條例上升為法律的工作接近尾聲，稅收法定原則在形式上邁出了堅實的步伐。然而單行稅法的統轄和協調這一實質稅收法定問題日益凸顯。應時順勢，《稅法總則》的制定承載了全面落實稅收法定原則，乃至於助推國家治理現代化的重擔。為了回應新時期的要求，《稅法總則》應當將納稅人觀念作為其制度建構的邏輯起點。具體而言，即以納稅人本位代替國庫中心主義作為其價值取向，以實質性的人格尊嚴保障而非形式上的法律保留作為其功能定位，並在此基礎上形成以「程序──溝通──共識」為具體機制的法律議論式立法模式。如此，方能期待一部體現「以人民為中心」思想、符合國家治理現代化的《稅法總則》的誕生。

As the work of upgrading the provisional tax regulations into law draws to a close, the principle of statutory taxation has taken a solid step in form. However, the substantive legal issue of the jurisdiction and coordination of the separate tax law is increasingly prominent. Therefore, the formulation of the General Provisions of the Tax Law bears the burden of fully implementing the principle of statutory taxation and even boosting the modernization of national governance. In order to respond to the requirements of the new era, the General Provisions of the Tax Law should take the concept of taxpayers as the logical starting point of its system construction. That is, it takes the taxpayer standard instead of the Treasury centralism as its value orientation, and takes the substantive protection of human dignity rather than the formal legal reservation as its functional orientation. On this basis, it forms the legal argumentative legislation model with the specific mechanism of “procedure - communication - consensus”. In this way, we can look forward to the birth of a “people-centered” thought, in line with the modernization of national governance “General Provisions of the Tax Law”.