論《憲法》第56條作為稅收法定條款基於1954年憲法草案（初稿）的分析

圍繞現行憲法第56條是否為稅收法定條款這一問題，學術界爭論已久，有必要運用制憲史料厘清分歧。1982年憲法第56條是對1954年憲法第102條的恢復。1954年憲法草案（初稿）第93條包括兩款，其中第1款即為現行憲法第56條，而第2款“各級人民政府非依照法律不得徵稅”卻被刪除了。刪除原因主要有四:一是條文突兀、不連貫；二是在第93條兩個條款中的“法律”均指“狹義的法律”的情況下，其第2款特別強調限制政府徵稅權，反而會造成稅收稽征工作的被動；三是第2款所強調的“依法稽征”已被概括性涵攝於憲法相關條款中，無需再作冗餘式規定；四是第2款與社會主義過渡時期稅收的功能和性質相悖。辨析緣由發現，1954年憲法已確立稅收法定原則，並延續至1982年憲法第56條，只是囿於客觀條件而未被激活。新時代重申稅收法定原則符合社會主義國家稅收功能轉變需要，當前應從部門法層面落實稅收法定原則。

The academic debate over whether Article 56 of the current Constitution embodies the principle of statutory taxation has persisted for decades, necessitating clarification through historical constitutional drafting materials. Article 56 of the 1982 Constitution represents a restoration of Article 102 from the 1954 Constitution. The preliminary draft of the 1954 Constitution originally contained two clauses in its Article 93. While the first clause corresponds to the current Article 56, the second clause—“people's governments at all levels shall not levy taxes without authorization by law”—was ultimately deleted. This deletion primarily stemmed from four considerations: first, the clause appeared out of place and disrupted textual coherence; second, since the term“law”in both clauses referred specifically to“law in the formal sense,”singling out restrictions on governmental taxation power in the second clause risked creating operational constraints in tax collection; third, the principle of“tax collection according to law”emphasized in the second clause was already implicitly covered by relevant constitutional provisions; fourth, the clause contradicted the functional nature of taxation during the socialist transition period. Analysis of these reasons confirms that the 1954 Constitution had established the principle of statutory taxation, which continues through Article 56 of the 1982 Constitution, though it remained inactive due to historical circumstances. Reaffirming this principle in the new era aligns with the evolving role of taxation in socialist countries, requiring its concrete implementation through sector-specific legislation.