我國財稅法治建設的破局之路－－困境與路徑之審思

On the Ways to Crack China's Fiscal and Tax Law Plight: Focusing on the Problems and Breakthroughs

環顧經濟、政治現代化的時代背景，財稅法治建設是新時期改革進路中的重要環節，也是開創新局面的有效關口。面對這此群體利益與彼群體利益、穩定性與變革性、代議制民主與行政高效率等多重矛盾，難免使我們對前路進行再度審思。要突破僵局，極需從擺正財稅法的性質定位、調整立法主體的結構、加快立法或修法的進度、理順立法與改革的關係等角度切入，通過整體、全面的路徑構建，強化全國人大的稅收同意權和預算審批權，進而達致財稅法律體系完善、法治規念融貫、法權配置協調的“良法善治”目標。In the era of economic and political modernization, the construction of fiscal and tax system under the rule of law plays an important part in the progress of reform, and is also an effective method in creating a new situation. We face the conflicts between one interest and another. Similar conflicts exist between stability and transformation, and between representative democracy and administrative efficiency. Therefore, the prospects need to be studied. In order to make a breakthrough, we ought to set fiscal and tax law in the right position, adjust the structure of legislative bodies, accelerate the making and amending of laws, and straighten out the relationship between legislation and reform. During the integral construction, the power of revenue raising and budget approval of the National People's Congress should be particularly strengthened. Therefore, we can create a better fiscal and tax legal system, uphold the idea of the rule of law, make power allocation more harmoniously, and ultimately achieve the goal of good governance under the rule of law.