星云棋牌官网下载

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                              学术堂专业论文学习平台您当前的位置:学术堂 > 法学论文 > 法律论文 > 经济法论文

                              税收法定入宪的域外模式与中国路径

                              时间:2019-02-06 来源:税务与经济 作者:张旭 本文字数:18392字

                                    摘    要: 星云棋牌官网下载全面落实税收法定的政策要求与立法实践,保障着我国财税制度改革能够获得稳定的法律环境。然而,作为税法基本原则的税收法定主义在我国宪法中却未能得到确立,宪法第五十六条显然无法兼容“控制政府征税权”的逻辑基点。为使征税权控制获得根本法层面的正当性,并使宪法内容与改革所追求的社会秩序相适应,梳理和借鉴域外各国的经验模式,应当在宪法的“公民权利义务”章节和“人民代表大会职权”章节做出条款补充,以符合中国实际的小范围修宪的方式,稳妥地实现税收法定原则的宪法植入。

                                关键词: 税收法定入宪; 税权控制; 域外模式; 中国进路;

                                  Abstract:  Full implementation of the statutory policy requirements and legislative practice of taxation could ensure that China's fiscal and tax reform can obtain a stable legal environment. However,as the basic principle of tax law,the tax legalism has not been established in China's constitution. Article 56 of the Constitution is obviously not compatible with the logical basis of “controlling the government's taxation right”. In order to make the control of taxation rights obtain the legitimacy in the fundamental law,it is important to sort out and learn from the experience of foreign countries so that the constitutional content could adapt to the social order pursued by the reform. It is also crucial to make supplements in the chapters on “Civil Rights and Obligation”and “the powers of People's Congress”in the Constitution,which is consistent with China' s actual small-scale constitutional amendment in order to achieve the constitutional implication of legal principle of taxation.

                                Keyword:星云棋牌官网下载 tax statutory constitution; tax control; extraterritorial model; Chinese approach;

                                
                                一、引言

                                “SHUIDINGYUFA”YIZHISHIZHONGGUOCAISHUITIZHIGAIGEZIZIZHUIQIUDEMUBIAOZHIYI,2013NIANDANGDESHIBAJIESANZHONGQUANHUISHOUCITICHU“LUOSHISHUISHOUFADINGYUANZE”GENGSHICONGDANGZHONGYANGDEGAODUDUISHUISHOUFADINGYUANZEJINXINGLEDINGWEI。CIHOU,《HUANJINGBAOHUSHUIFA》、《YANYESHUIFA》、《CHUANBODUNSHUIFA》DENGYIXILIESHUISHOULIFADECHUTAI,BUJINWEISHUIFASHENGTAIGOUJIANCHUGENGGAOXIAOLIDEGUIFANGEJU,ERQIETONGGUOLIFAJIGUANDEJUECECHENGXUZHAOSHICHU“WUDAIBIAOBUKESHUI”DEXIANDAIFAZHILINIAN。“YOURENMINTONGGUOQIXUANJUCHUDEDAIBIAOZAILIFAJIGUANZIJIJUEDINGYAOFUDANSHENMESHUISHOU,BINGTONGGUOYIHUIZHIDINGDEFALVJIAYIQUEDING”,“XINGZHENGJIGUANBUYINGYOUZIJIJUEDINGSHUISHOUYAOSUDEQUANLI,ERZHINENGYANGEYIZHAOSHUISHOUFALVDEGUIDINGXINGSHIZHENGSHUIQUAN”[1],SHUISHOUFADINGYUANZELIQIUSHUISHOUZHENGNAJUNCHUYUWENDINGTOUMINGDEZHIDUHUANJINGZHIZHONG,ZIRANCHENGWEIZHONGYANGWENBUTUIJINGAIGEYINGYUZHONGDIANGUIHUADEDINGCENGSHEJI[2];TONGSHI,QIYIRENMINDUIKESHUISHIXIANGDETONGYIYUZIJUEZUOWEILUOJIQIDIAN,HUAFENCHUZHENGFUZHENGSHUIXIANYUFALVDEQUANLIBIANJIE,YEZHESHECHUDANGXIAZHONGGUODUIYU“RENMINZHUQUAN”、“YOUXIANZHENGFU”DENGXIANZHENGLINIANDEJIAZHIGUANZHU。

                                “SHUISHOUFADING”YIMINZHONGRENKEDELIXINGGUIZELAIYOUXIAODIXIANZHIHEGUIFANZHENGFUDEKESHUIQUANLI,SHIDEZHENGFUJIBUDESIYIWANGWEI,YEXUWEIQIZISHENNENGGOUCHONGFENTIGONGGONGGONGFUWUERHELIHUOQUSHOURU,KEJIANGAIYUANZETILIANCHUCAISHUILINGYUZHONG“GONGMINQUANLIYUGUOJIAQUANLI”DEBOYIYUXIEDIAO,QINEIHANZAIBENZHISHANGYUDANGDAIDEXIANZHENGJINGSHENXIANGQIHE,YEWEIGUOJIAZHONGYAODEKESHUIHUODONGTIGONGLEGENYUANXINGDEYUNXINGJIZHUN。ZHENGYINRUCI,SHIJIEGEGUODELIXIANJINCHENGYEDADUODUIGAIYUANZEJIAYIZHONGSHI,TONGGUOZAIXIANFAXINGWENJIANZHONGMINGQUESHUISHOUFADING,YICUJINGUOJIACAIZHENGLINGYUZHIXUDEWENDING。

                                RANER,WOGUOXIANFAJINZAIDIWUSHILIUTIAOGUIDINGLE“ZHONGHUARENMINGONGHEGUOGONGMINYOUYIZHAOFALVNASHUIDEYIWU”,ZHEIYIJIANDUANDETIAOWENCHENGWEIXIANFAWENBENZHONGDUISHUISHOUDEWEIYIGUIDING。YOUCI,BUNANCHANSHENGYIWEN:CHUANTONGDE“YIFANASHUI”TIAOKUANSHIFOUNENGGOUJIANRONG“SHUISHOUFADING”DEKONGQUANLUOJI?RURUOBUNENG,NEIMEQUESHAOSHUISHOUFADINGDEZHONGGUOXIANFAYOUSHIFOUYOUBIYAOJIANGQINARUGENBENDAFADEFANCHOUZHIZHONG?ZAIQUEFABENTUJINGYANDEQINGKUANGXIA,RUHEWEISHUISHOUFADINGDEXIANFAZHIRUXUANZEKEXINGQIEQIADANGDELUJING?BIZHEYINXUNSHANGSHUSIKAO,SHITUTANJIUHENGGENDANGJINXIANFAYUJINGXIARUHEQUELISHUISHOUFADINGYUANZEDELILUNWENTI。

                                二、宪法涉税条款是否可以兼容控权逻辑?

                                如前所述,税收法定所着力追求的是限制政府恣意课税,保障公民权利不受税收征收的过度侵犯。学界对税收法定的内涵基本达成共识,即“税收要素法定、税收要素确定、征税程序合法”,其从三个不同的侧面对“控权”做出了要求:首先,在法律渊源上要求征税对象、计税依据等税收基本要素须来自于立法机关制定的法律,而非行政机关径自规定;第二,在立法质量上要求税法规定应当明确具体,且尽量避免漏洞和歧义,压缩行政机关随意解释和适用税法的空间;第三,在法律执行上要求行政机关严格依照税法的规定进行征税,不得在实体或程序上做出违反税法规范的不当行为。[3]可见,无论强调的是税收的制度依据,亦或是税收的征纳实践,税收法定原则的核心要旨都在于“控制和规范国家征税权”[4],以民主程序生成的法律规范,来防范行政机关在税务事项中的肆意横行。
                               

                              税收法定入宪的域外模式与中国路径
                               

                                HAYEKECENGYAN:“ZAISHUISHOUZHEIGELINGYU,ZHENGFUZHENGCEDEZHUANDUANQUSHIBIQITALINGYUGENGWEITUXIAN。”[5]ZHENGSHUIQUANZUOWEIYIZHONG“QIANGZHIXINGZHUANYISIRENJINGJIZIYUANDEQUANLI”[6],YIWEIZHEDUINASHUIRENDECAICHANDE“QINRU”,YINQIBENSHENJUYOUKUOZHANGPENGZHANGDETEXING,GUERXUTONGGUOFALVGUIZEYIZHIHENGQIYUNXINGDEKONGJIAN,FANGZHIQIJIEZHUGONGGONGLIYIDEWAIGUANERHUIJIBUZHENGDANGLIYI。ZHEIBIANSHISHUISHOUFADINGYUANZESUOYUNHANDE“KONGQUANLUOJI”———JIRANSHUISHOUZUOWEIBIYAOZHIEERLIYING“XIANZHI”NASHUIRENDECAICHANQUAN,NEIMESHUISHOUFADINGJIUWEICIZHONG“XIANZHI”ZAICIHUADINGJIEXIAN,XINGCHENG“FOUDINGZHIFOUDING”DEJIAZHILUOJI[7],SHIDEGUOJIAKESHUIXINGZHIYOUDU,WEINASHUIRENCHUANGSHEYOUXIAODEFANGYUJIZHI。

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                                YOUYUWUFAJIUTIAOWENDEJIBENHANYIERJIEDUCHUSHUISHOUFADINGDE“KONGQUANLUOJI”,YOUXUEZHEZEJIANGQISUZHUYUTIXIJIESHIHUOMUDEJIESHIDEFANGFA,YIQIWEIWOGUOXIANFAWUSHILIUTIAOTUOZHANCHUGONGMINNASHUIYIWUZHIWAIDEBIAOYI。TAMENRENWEIWOGUOXIANFASHISANTIAOMINGQUELEGUOJIABAOHUGONGMINCAICHANSIYOUQUAN,NENGGOUTUIDAOCHUZHENGSHUISHIXIANGYINGDANGSHOUZHIYUGONGMINJIBENQUANLIDEBAOZHANG;GENGZHONGYAODESHI,XIANFADEWEIYIMUDEJIZAIYUBAOHUGONGMINQUANLI,ERFEIZHENGFUGONGQUAN,YINCI,XIANFAZHONGDETIAOWENYEYINGDANGZUNXUNGAIBIAOZHUNYUYIJIEDU,NEIMEWOGUOXIANFADIWUSHILIUTIAOYEJIUYINGDANGJIESHIWEI“GONGMINJINZAIFALVGUIDINGDEQINGKUANGXIA,FANGYOUXIANGGUOJIANASHUIDEYIWU”。[9,10]

                                RANER,BIZHEQUERENWEIZHEIYANGDELUNZHENGBINGBUQIADANG,QIZAILUNZHENGNEIRONGYULUNZHENGGUIZESHANGJUNCUNZAIYIDINGSHULOU。SHOUXIAN,QILUNZHENGNEIRONGKEGAIKUOWEI———NASHUIYIWUTIAOKUANJIRANJUYUXIANFAWENBENZHIZHONG,JIUDANGRANYINGSHOUDAOXIANFABAOZHANGGONGMINCAICHANQUANGONGNENGDEYINGXIANG,GAITIAOKUANYUBIAODADEZHONGXINYEZIRANYINGSHI“XIANZHIQUANLIYIBAOZHANGQUANLI”DECEMIAN。RANERSHUISHOUZUOWEIGUOJIACHOUJIGONGGONGKAIZHIFEIYONGDEJUCUO,BENSHENJIUBEISHIWEICAICHANQUANBAOZHANGDELIWAIQINGXING,QIESHIJIEDUOGUOXIANFAJUNMINGQUEGUIDINGZHENGSHUIXINGWEIBUSHIWEIDUIGONGMINCAICHANDEBUFABODUO1,GUERJIANGYUANBENHUOMIANYUMOULINGYUZHIWAIDESHIXIANGZAIGUIRUGAILINGYUDELINIANFANCHOU,WUYIZAILUOJISHANGCUNZAIZHANGAI。QICI,GAILUNSHUPAOKAIFALVJIESHIFANGFADEWEIJIESHUNXU,ERZHIJIEJIEZHUTIXIJIESHIHUOMUDEJIESHIDEFANGFATONGYANGCUNZAIBUDANGZHICHU。ZAIGEZHONGGAIFALVJIESHIDEGUIZEHEFANGFAZHONG,WENYIJIESHIYOUXIANYUQITARENHEFANGFA;RURUOBUNENGQUDEMANYIDEJIESHIJIEGUO,JIESHIZHEHAIKEYIYICISHIYONGLISHIJIESHI、TIXIJIESHIHEMUDEJIESHIDENGFANGFA,QIEMUDEJIESHIDENGFANGFAYINGBEIZUOWEIFUZHUXINGFANGFA,SHIYONGSHUNXUYINGXIANGDUIKAOHOU。[11]BIZHEZAIQIANWENYIJINGCHANMING,RURUOBUDUIXIANFAWUSHILIUTIAOTIANJIA“GONGMINJINYIZHAOFALVCHENGDANNASHUIYIWU”DELEISIBIAOSHU,NEIMECONGYANGEWENYIDEJIAODUJIUWUFAJIANGQIJIESHICHUXIANZHIZHENGSHUIQUANDEHANYI。ERJISHIJINRULISHIJIESHIDEWEIDU,XIANFAZHIDINGSHIDEXIANGGUANZILIAOYEYICHONGFENBIAOMING,GAITIAOWENZHIZAIQIANGDIAODEJIUZHISHIGONGMINDUIGUOJIACHENGDANZEREN,ERFEIQIANGXINGJIEDUCHUDESHUISHOUFADING。2[12]YINCI,YIKAOWEIJIEKAOQIANDEWENYIJIESHI、LISHIJIESHIDEFANGFA,YIJINGNENGGOUDUIXIANFAWUSHILIUTIAOBUJIANRONGSHUISHOUFADINGZUOCHUPANDUAN,ZHEIZHONGQINGKUANGXIAZAITANTIXIJIESHIHUOMUDEJIESHIDESHIYONGZEYOUWEIFALI。

                                ZAICIHAIXUQIANGDIAODESHI,BIZHEBINGFEIFANDUIXIANFAZHONGNASHUIYIWUTIAOKUANDECUNZAI,SHISHISHANG,GONGMINYIFANASHUIYUGUOJIAYIFAZHENGSHUIBENJIUSHIYITILIANGMIANDEWENTI,WEIBAOZHANGGUOJIASHUISHOUERZAIXIANFAZHONGMINGQUEGONGMINCHENGDANNASHUIYIWUYESHITONGXINGZHIJU。BIZHEZAICIJINYUDUIXIANFAWUSHILIUTIAONENGGOUHANGAIDEFANWEIZUOCHULIDING,SHUOMINGQIWUFAJIANRONGSHUISHOUFADINGDE“KONGQUANLUOJI”,ZAICITAOLUNQIANTIXIAJINYIBUTANJIUSHUIFAFADINGZHIRUXIANFADEBIYAOXINGYULUJINGXUANZE,ERXIANFAWUSHILIUTIAOBENSHENYEYOUKENENGCHENGWEIQIZHIRUDETIAOWENYITUOZHIYI。

                                三、税权控制正当化与宪法内容多样化的双向互动

                              星云棋牌官网下载   RUQIANSUOSHU,WOGUOXIANFAWEIQUELISHUISHOUFADINGYUANZE,GAIYUANZERUXIANDEYITIYECHENGWEIZHONGDUOXUEZHETAOLUNDEJIAODIAN,CUNZAIGUANDIANRENWEIYOUBIYAOJIANGQINARUXIANFADEYUANYINZAIYU,TONGGUOXIANFALAISHENMINGSHUISHOUFADINGKEYIJIANSHAOWOGUOSHUIWUZHIFAHUSHINASHUIRENQUANLIDELUANXIANG,YINGZAOGENGWEIHEXIEDEZHENGNAGUANXI。[13,14]DANBIZHERENWEI,ZHEIYANGDEFENXICUNZAIPIANMIANZHICHU:YOUXIANFAMINGQUEWEIJINGFALVBUDENASHUI,QIANGDIAODESHISHUISHOULIFAQUANDEGUISHU;ERCONGKONGZHISHUISHOULIFADAOGUIFANSHUISHOUZHIFAZHIJIANRENGCUNZAIZHUDUOLUOJIHUANJIE,LIRUSHUIFANENGFOUSHEJICHUYOUXIAOBAOZHANGNASHUIRENDEZHIDUNEIRONG、SHUIWURENYUANZHIFAZUNCONGDUDEGAODIDENG。RURUOBUJIANGQIZHONGBIYAODETUIDAOJINXINGWANZHENGDESHUOMING,JIUYICIZUOWEITUICHONGSHUISHOUFADINGRUXIANDELIYOU,BIZHERENWEICIZHONGZUOFAPOYOUBUTUO。

                                XIANFAZUOWEIZUIGAOWEIJIEDEGENBENDAFA,DUIYUYIGUOFALVTIXIERYANJUYOUGENJIDEYIYI,XIANFAZHONGRENHESHIZHIXINGNEIRONGDEZENGTIANSHANGAI,JUNFANYINGCHUDUIBENGUOSHEHUIYUNXINGSUOXUYAODEYIZHIXING、LIANXUXINGHEQUEDINGXINGJINXINGDEZHIXUQUEREN[15],GUERXIUXIANCAIWANGWANGBEISHIWEIYINGXIANGGUOJIAGENBENZHENGZHIJUEDUANHEJIBENSHEHUIZHIXUDEZHONGDAHUODONG。SHUISHOUFADINGRUXIANDEBIYAOXINGLUNZHENGYINGDANGCHONGFENLIZUYUXIANFAZUOWEIGENBENFADEDIWEI,SHUOMINGSHUISHOUFADINGYUANZESHIYUXIANFAGUIFANDEZHONGYAOXINGXIANGPIPEIDE,ERFEIDANCHUNQIANGDIAOGAIYUANZERUXIANHOUDEHUORANXINGJIEGUO。

                              星云棋牌官网下载   GUBIZHERENWEI,KECHANGSHICONGYIXIAJIAODUDUICIJIAYIZHENGCHENG:SHUISHOUFADINGRUXIANNENGZAIXIANFAYUSHUIFAZHIJIANXINGCHENGLIANGXINGDESHUANGXIANGHUDONG[16],JIZAIXIANFAZHIRUSHUISHOUFADINGDEYUANGUIZE,YIFANGMIANKEYIJIANGZHENGSHUIQUANDEKONGZHISHANGSHENGWEI“GONGMIN—GUOJIA”CENGMIANDEGENBENYAOQIU,GONGGUQICUNZAIYUFAZHANDEFAZHIZHICHENG,JINERZAIXINGSHISHANGWEIQISHOUYUZHENGDANGXINGJICHU;LINGYIFANGMIANYENENGSHENHUAWOGUOXIANFADUIYUGUOJIAQUANLIYUGONGMINQUANLIDEJIEFEN,MIBUCAISHUILINGYULIXIANDEBUZU,FENGFUXIANFADESHIZHINEIHAN。

                                XIANFASHI“RENMENHEPINGDIDACHENGHEYIBINGYOUXUDIXUANZESHENGHUOGUIZEYUZHIXUDEGUIFANKUANGJIA”[17],QITIXIANZHEYIGUODEYIJIANGOUHEYUNXINGDESHEHUIQIYUE,BINGJIQULIXIANHEXIUXIANGUOCHENGZHONGNINGJUDESHEHUIGONGSHI,XIANGJUTIDEFALVZHIDUTIGONGZHEGENYUANXINGDEZHENGDANGXINGJICHU,SHIJUTIGUIFANDEYICUNZAISUOYITUODEPINGTAIYUGUIDAO。[18]WOGUOSHUISHOUFADINGYUANZEBINGFEIYOUXIANFAQUELI,YUZHIXIANGGUANDEFALVGUIFANJIANYU《LIFAFA》DIBATIAO3HE《SHUISHOUZHENGSHOUGUANLIFA》DISANTIAOZHIZHONG。4XIANYUZISHENLIFAMUDEJINZAIYUXIHUALIFACHENGXUHUOSHIGUIFANSHUISHOUZHENGGUAN,SHANGSHUFATIAOYEJINQIANGDIAOLESHUISHOUSHITIFAHUOSHUISHOUCHENGXUFAZHONGDEBUFENKESHUIYAOSUYOUFALVGUIDING,ERFEIDUISHUISHOULIFAQUANDEQUANMIANYUESHU,ZAINEIRONGHANGAISHANGCUNZAIXIANGDANGDEJUXIANXING。CIWAI,《LIFAFA》HE《SHUISHOUZHENGSHOUGUANLIFA》SUOCHUDECENGCIGAODUYIYUANBURUXIANFADAIBIAODE“GUOJIAZHILIHEGONGMINQUANLIDEHONGGUANGANGYAO”,WUFAJINGYOUFALVTIXIZHONGCHUSHIDE、ZUIGAODEGUIFAN,YIGUOMINZHENGTIYIZHIXIANGGUOJIATICHUJIEXIANHEYAOQIU。

                              星云棋牌官网下载   QUELISHUISHOUFADINGYUANZEDEXIANFAYUANYUAN,ZEKEYIJIANG“KONGQUANLUOJI”GENZHIYUJUBEIQUANWEIXINGHEWENDINGXINGDEXIANFAXUANSHIZHIZHONG,JIANGXIANZHIZHENGSHUIQUANDEYIJUDINGWEIYUGONGMINDUIYUGUOJIADEYUSHEYUGUIHUAZHISHANG[19],ZHENGFUYEJIUZIRANYINGZUNXUNJIDINGDEXIANFAERBUDESUIYIYUJU,SHUIFAJIUBIXUCHUZIQUANLIJIGUANBENSHENLIFAHUODONGHUOQIYOUTIAOJIANDESHOUQUAN,FOUZEZHENGFUJIUBEILILEQUANTIGONGMINDEYIZHI,FOUDINGLEQIZISHENJIANLIHEZUCHENGDEGENBEN。YOUCIKEJIAN,SHUISHOUFADINGRUXIANNENGGOUJIANG“SHUIQUANKONGZHI”TILIANWEIGONGMINJIAYIRENKEDEGUOJIAJIANGOUHEWEICHIDEQIANTIZHIYI,YIXIANFADEZUIGAOXIAOLIWEIJIEWEI“SHUIQUANKONGZHI”FUYUXINGSHISHANGDEZHENGDANGXINGJICHU。

                              星云棋牌官网下载   CONGLINGYIFANGMIANLAIKAN,SHUISHOUFADINGRUXIANYENENGGOUFENGFUXIANFAZAIGUOJIACAIZHENGLINGYUDEGUIDING,SHIXIANFA“SHISHIZUOCHUSHIDANGDEDIAOSHI,CONGERGENGFUHEXIANSHIXUYAO”。[16]ZHUISUXIANFAYANJINDELISHIMAILUO,ZIYINGGUOWEIFANKANGTONGZHIJIEJILANYONGZHENGSHUIQUANERBANBU《ZIYOUDAXIANZHANG》、《QUANLIFAAN》,DAOMEIGUOWEIDIZHIYINGGUOZHIMINZHEDESHUISHOUBAOXINGERFABIAO《DULIXUANYAN》,ZAIDAOFAGUOZICHANJIEJIDAGEMINGYI《RENQUANXUANYAN》BAOHUSIRENCAICHANMIANSHOUKEZASHUIJUANDEQINFAN[20],ZHENGSHUIYOUPINGJIEFENGJIANQUANLIZHUANWEIYIJUMINZHUQUANLISHIXIANFAFAZHANDELUOJIQIDIAN,ERYIRENMINYIZHIXINGCHENGDEFALVGUIFANSHIXIANDUIGUOJIAZHENGSHUIQUANDEKONGZHI,YECHENGWEIXIANFAZHONGJUYOUJUEDINGXINGDEHEXINYAOSU。[21]YOUCI,XIANFAQUERENLEGUOJIAQUANLILAIYUANYURENMIN,ZHENGFUBIXUZUNSHOUJIYURENMINYIZHIXINGCHENGDEFALV,SHIXIANXIANZHIGONGQUANLI、BAOZHANGSIQUANLIDEZHONGJIMUDE。ERSHUISHOUFADINGYUANZEQIAHAONINGJIEZHESHANGSHURENMINZHUQUAN、YOUXIANZHENGFU、RENQUANBAOZHANG、FALVZHISHANGDEXIANFAJINGSHEN[22],ZHEIBUJINSHIXIANFATIXIDEGOUJIANDONGYINHEGUANJIANFANCHOU,TONGYANGYESHIXIANFALINIANDEJINGDIANQUANSHIHEQUANMIANTIXIAN。

                                WOGUOXIANFADECHUANGZHIBINGFEIQIYINYUSHUIQUANDEZHENGDUO,ERSHIJINGLILEFANKANGDIGUOZHUYIHEFENGJIANZHUYIDEDOUZHENG,GUOJIAZHENGSHIKAISHISHEHUIZHUYIJIANSHEHOUDUISHEHUIZHIXUDECHUBUQUEREN。JIYUTEDINGDELISHIYINSU,WOGUO1954NIANZHIXIANSHIBINGWEIJIANGSHUISHOUFADINGYUANZERUXIAN,ZAI1975NIANXIANFAHE1978NIANXIANFAZHONGSHENZHIJIANGJINCUNDEGONGMINNASHUIYIWUTIAOKUANSHANCHULE。JIEHEDANGSHILIFADEBEIJINGHUANJINGZHEIYANGDEQUESHIKEYILIJIE,DANZAIGENGJIAZHUZHONGMINZHUFAZHIDEDANGDAISHEHUI,BENYINGZUOWEIXIANFAYINGYOUZHIYIDESHUISHOUFADINGYUANZEQUEZAIXIANFAZHONGNANMIZONGJI,YEDEQUECHENGWEIWOGUOXIANZHENGFAZHANLICHENGDEYIDAYIHAN。YOUQISHIWOGUOZHONGYANGJUECESHIFENZHONGSHICAISHUILINGYUDEYOUHUAGAIGE,SHIBAJIESANZHONGQUANHUITONGGUODE《ZHONGGONGZHONGYANGGUANYUQUANMIANSHENHUAGAIGERUOGANZHONGDAWENTIDEJUEDING》ZHIJIEZHIMING:“CAIZHENGSHIGUOJIAZHILIDEJICHUHEZHONGYAOZHIZHU,KEXUEDECAISHUITIZHISHIYOUHUAZIYUANPEIZHI、WEIHUSHICHANGTONGYI、CUJINSHEHUIGONGPING、SHIXIANGUOJIAZHANGZHIJIUANDEZHIDUBAOZHANG。”SHUISHOUZHIDUYIRANBINGFEIJINJINYINGXIANGCAIZHENGSHOURUDEDUOGUA,GENGCHENGWEIZAIZHENGZHI、JINGJI、SHEHUIDUOLINGYUFAHUIZHONGYAOZUOYONGDE“ZONGHEXINGGUOJIAZHILIGONGJU”。[23]JIANGGUANHUSHUISHOULIFAQUANXIANDESHUISHOUFADINGZHUYIZHIRUXIANFA,YETONGYANGBUJINSHIJIANGSHIGUANQUANTIRENMINDECAIZHENGQUANNARUXIANFAYUESHUFANWEI,GENGSHIZHANZAIYIXIANZHIGUODEZHANLVEGAODUJIANGGUOJIAZHONGDAGAIGEDEGUANJIANYUANZEJINXINGZHENGHEHEJIAGOU,WEIGUOJIAZHILIXIANDAIHUAZUOCHUGENGWANSHANDEDINGCENGSHEJI[24],SHIDEXIANFAZAIBAOZHANGSHIZHIZHENGYIDEQIANTIXIAJINGENGUOJIABIANGEBUFA,YIGENGWEIFENGFUDEJINGSHENNEIHANZHANGXIANXIANFAYUGUOJIAXIANSHIYUNXINGBAOCHIYIZHIDE“ZONGZHANGCHENG”ZUOYONG。

                              星云棋牌官网下载   ZONGSHANGSUOSHU,ZHEYANYUXIANFADEXIAOLICENGCIHEBENZHIJINGSHEN,SHUISHOUFADINGRUXIANKEYICONGGENGGAOCENGMIANDUISHUIFAZHIDINGLAIYUANJINXINGGUIDING,WEIZHENGSHUIQUANDEKONGZHITIGONGZHENGDANGXINGJICHU;TONGSHIMIBUXIANFAYUANBENZAICAISHUIGUIZHIFANGMIANDEBUZU,SHUNYINGGUOJIAFAZHANDUIYULIQINGQUANLIJIEGOUDEXUQIU,FENGFUXIANFADEJINGSHENYUNEIHAN。SHUISHOUFADINGRUXIANXIEDIAOLEXIANFAYUSHUIFAJIANDELIANGXINGHUDONG,ZAISHUANGXIANGJIZHIDEZUOYONGXIACUJINLEGONGMINQUANLIBAOZHANGYUGUOJIAZHILITIXIDEGEXIN,TIXIANCHUBUKEHUSHIDEGAODUZHONGYAOXING,GUJIANGQIZHIRUXIANFASHIWEIYINGDANG。

                                四、税收法定入宪的域外模式

                                YIHELIQIADANGDEFANGSHIQUELISHUISHOUFADINGDEXIANFAYUANYUAN,SHITIGAOGUOJIAZHILIXIANDAIHUASHUIPINGDEZHONGYAOYIBU。RANER,WOGUOXIANFAZIZHIDINGYILAIJUNWEIDUIGAIWENTIYOUGUOGUIDING,YOUYUBENGUOLIFASHIJIANDEBUZU,BIZHERENWEIJIYUBIJIAOFADESHIJIAODUISHUISHOUFADINGRUXIANDEBUTONGJINLUJINXINGLEIXINGSHULIHETEZHENGFENXI,XUANZECHUGENGJUGONGNENGYOUSHITONGSHIGENGFUHEZHONGGUOSHIJIDELUJING,SHITANJIUSHUISHOUFADINGXIANFAZHIRUWENTIDEYOUYICHANGSHI。[25]TONGGUOQIANWENKEYIKANCHU,SHUISHOUFADINGRUXIANDEYIYIZAIYUYIZUIGAOCENGJIDEFALVMINGQUESHUISHOULIFAQUANDEGUISHU,JINGYOURENMINTONGYIZUOWEISHUISHOUGENJILAIDUIKANGZHENGFUSIYIZHENGLIAN,ERZHEIYIWENTIQIASHIXIANDAIGUOJIAJUNXUMIANDUIHEJIEJUEDE,BENZHISHANGSHOUYISHIXINGTAI、WENHUACHUANTONGBUTONGDENGYINSUDEYINGXIANGCHENGDUJIAOXIAO。SHISHISHANG,BUTONGZHENGTI、BUTONGWENHUAQIYUANDEGUOJIAZHIJIAN,QIXIANFADUISHUISHOUFADINGDEGUIDINGFANGSHIYECUNZAIZHEXIANGSIZHICHU,BIZHETONGGUODUI189GEGUOJIAXIANXINGXIANFAZHONGSHUISHOUFADINGXIANGGUANTIAOWENDEZHENGLI,GUINACHUYIXIAJIZHONGLIFAMOSHI5:

                                (一)国家—国民关系模式:在公民权利义务章节加以规定

                              星云棋牌官网下载   MEIGUOKAIGUOYUANXUNFULANKELINCENGYOUYAN:“SHIJIESHANGZHIYOULIANGJIANSHISHIBUKEBIMIANDE,NEIJIUSHISHUISHOUHESIWANG。”SHUISHOUZUOWEIGONGMINCHENGDANSHEHUIGONGGONGSHIWUKAIZHIDEZHUYAOFANGSHI,TIXIANCHU“BUYANZIMING”DEYIWUXINGTEZHENG。YOUDEGUOJIADEXIANFAZAI“GONGMINQUANLIYIWUZHANGJIE”ZHONGXUANZEBUYIZHUANMENTIAOWENGUIDINGZHEIXIANGYIWU,ERZHEMOYUKONGZHIZHENGSHUIQUANDESHUISHOUFADINGZHUYI,TONGGUOQIANGDIAOGONGMINJIN“YIFA”NASHUILAIBAOZHANGQICAICHANQUANLI。LIRU《KATAERGUOYONGJIUXIANFA》DISANZHANG“QUANLIHEYIWU”DISISHISANTIAOGUIDING“FUSHUIDEJICHUSHISHEHUIDEGONGZHENG,FEIYIJUFALV,BUDEZHENGSHUI。”《BALAGUIGONGHEGUOXIANFA》DIERBIAN“QUANLI、YIWUHEBAOZHANG”DISISHISITIAOGUIDING“CHUFEIFALVMINGWENGUIDING,RENMINWUFUSHUIYIWUYUTIGONGLAOYIZHIYIWU。”《BANAMAGONGHEGUOZHENGZHIXIANFA》DISANZHANG“GERENHESHEHUIDEQUANLIHEYIWU”GUIDING“WUFADINGYIJUQIEBUANFADINGFANGSHIZHENGSHOUDEJUANSHUI,RENHERENDOUMEIYOUYIWUZHIFU。”

                                ERGENGDUOGUOJIAZAIKAOLIANGSHUISHOUFADINGRUXIANSHI,JIANGGONGMINNASHUIYIWUYUGONGMINCAICHANQUANBAOHUZUOWEIYITILIANGMIANDEWENTI,XUANZEZAIXIANFA“GONGMINQUANLIFAAN”ZHONGJIQUERENGONGMINJIBENDENASHUIYIWU,YOUGUIDING“FEIYIJUFALVGUIDINGGONGMINBUBEIZHENGSHUI”DESHUISHOUFADINGZHUYI,YIMINGXIQUANLIYUYIWUDEXIANFAZHIXU。《TUERQIGONGHEGUOXIANFA》DIERBIAN“JIBENQUANLIHEYIWU”DIQISHISANTIAOGUIDING“MEIGERENJUNYOUGENJUZIJIDECAILIJINXINGNASHUIDEYIWUYIMANZUGONGGONGZHICHUDEXUYAO”,TONGSHIMINGQUE“SHUIFEI、GUIFEIJIQITACAIZHENGFUDANDEZHENGSHOU、XIUGAIHUOFEIZHIJUNYOUFALVGUIDING。”XIANGTONGDEMOSHIHAIBEIZHUDUOGUOJIACAINA,BAOKUO《BAOJIALIYAGONGHEGUOXIANFA》DIERZHANG“GONGMINDEJIBENQUANLIHEYIWU”DILIUSHITIAOGUIDING“GONGMINYINGDANGANFALVGUIDINGDEQISHOURUHECAICHANBILINASHUI。RENHESHUISHOUYOUHUIHEFUJIASHUIYINGDANGYOUFALVGUIDING。”《SAIPULUSIGONGHEGUOXIANFA》DIERZHANG“JIBENQUANLIHEZIYOU”DIERSHISITIAOGUIDING“RENHERENJUNYOUYIWUYIQISHOURUFENDANGONGGONGFUDAN。CHUYOUFALVGUIDINGHUOGENJUFALVSHOUQUANWAI,BUDEKEZHENGSHUISHOU、GUANSHUIHUOQITAFEIYONG。”《AERJILIYAMINZHURENMINGONGHEGUOXIANFA》DIYIZHANGDIWUJIE“YIWU”DILIUSHISITIAOGUIDING“GONGMINZAISHUIFUFANGMIANYILVPINGDENG,RENRENBIXUANQINASHUINENGLICANYUFUDANGONGGONGKAIZHI。SHUIZHIYOUANZHAOFALVFANGKESHELI。”《AFUHANYISILANGONGHEGUOXIANFA》DIERZHANG“GONGMINDEJIBENQUANLIHEYIWU”DISISHIERTIAOGUIDING“MEIGEAFUHANRENDOUYOUYIFANASHUIDEYIWU”“FEIYIFALVDEGUIDINGBUDEZHENGSHUI。SHUILVHEJIAOSHUIDEBANFAZAIZUNCONGSHEHUIZHENGYIDEJICHUSHANG,YOUFALVGUIDING”。《ASAIBAIJIANGGONGHEGUOXIANFA》DISIZHANG“GONGMINDEJIBENYIWU”DIQISHISANTIAOGUIDING“QUANBUDIHEJISHIDIJIAONAYOUFALVGUIDINGDESHUISHOUHEQITADEGUOJIASHOUFEISHIMEIGERENDEZHIZE。ZAIMEIYOURENHEFALVYIJUDEQINGKUANGXIA,RENHERENBUDEBEIQIANGZHIJIAONASHUISHOUHEGUOJIADEQITASHOUFEI,YEBUDEBEIQIANGZHIJIAONACHAOGUOFALVGUIDINGSHUEDESHUISHOUHEGUOJIADEQITASHOUFEI。”

                              星云棋牌官网下载   SHANGSHUGUOJIASHUISHOUFADINGRUXIANDEMOSHI,JIEZHUYUGUOJIAYUNXINGSUOBIXUDEGONGMINNASHUIYIWUDEZHIDUJICHU,ZAIZHIRUGUOCHENGZHONGHUODELEJIAOWEIWENDINGDEFALVYUANYUANYITUO;TONGSHIJIANGSHUISHOUFADINGXUZHIYUGONGMINNASHUIYIWUZHIZHONG,MINGQUEBIAODACHUGONGMINYINGCHENGDANHEZHONGFUDAN,YIJICHENGDANFUDANDEGENJUYUBIANJIE,SHIDESHUISHOUFADINGZAIXINGSHISHANGCHENGWEINASHUIYIWUSUODUIYINGDEZHENGFUQUANLIDEYOULIZHIYUE,TUXIANCHU“KONGQUANLUOJI”DEJIBENNEIHAN。

                                (二)立法—行政关系模式:在立法机关职权章节加以规定

                                YUQIANYIMOSHIBUTONG,BUFENGUOJIASHUISHOUFADINGRUXIANDEZHEYANDIANBINGFEIJINQIANGDIAO“FALV”SHIGONGMINNASHUIYIWUDEQIANTI,ERSHIGUANZHUCIZHONG“FALV”DEZHIDINGSHENGCHENGHUANJIE,JIJIUJINGYOUHEZHONGZHUTIZHIDINGCHUDESHUIFACAISHIGONGMINNASHUIDEZHENGDANGJICHU。

                                ZHUISUZHILISHIYOUJIUDEYINGGUO1689NIAN《QUANLIFAAN》ZAOYIYANMING:“WEIJINGYIHUITONGYI,PINGJIEGUOWANGTEQUANERCHAOYUEYIHUIPIZHUNDEHUOZHEKENENGPIZHUNZHIQIXIANHUOZHEFANGSHIZHENGSHUIYIGONGGUOWANGZHIYONG,WEIFEIFA。”MEIGUO《1787NIANXIANFA》DIBAKUANYEYOUGUIDING“GUOHUIYINGYOUXIALIEQUANLI:GUIDINGHEZHENGSHOUZHIJIESHUI、JIANJIESHUI、JINKOUSHUIYUHUOWUSHUI,YICHANGFUGUOZHAI、TIGONGHEZHONGGUOGONGTONGFANGYUYUGONGGONGFULI,DANSUOYOUJIANJIESHUI、JINKOUSHUIYUHUOWUSHUIYINGQUANGUOTONGYI。”JIANGSHUISHOUGUIZECHUANGZHIQUANSHOUYUDAIBIAORENMINYIZHIDEDAIYIJIGUAN,SHIDERENMINDE“TONGYI”JINGYOUMINZHUXUANJUCHUDEYIYUANDECHUANDAO,XINGCHENGGUIFANXINGDESHUIFAWENJIAN,CONGERDADAOKONGZHIZHENGSHUIQUANDEGENBENMUDE。ZHEIYIMOSHIYEDEDAOLEZHONGDUOGUOJIADECAINA,BINGQIEYOULEJINYIBUDEFAZHAN———TAMENZAIXIANFAZHONGYAOQIUBENGUOGONGMINCHENGDANNASHUIYIWU,YETONGSHIZAILIFAJIGUANZHIQUANZHONGLIEMING“SHUISHOUSHIXIANGYOUYIHUIYIFALVXINGSHIJIAYIQUEDING”,YISHIZHIXINGDESHUISHOULIFAQUANDEGUISHUPEIZHI,WEI“GONGMINNASHUIHEZHENGFUZHENGSHUI”HUADINGGUIFANJIEXIAN。

                              星云棋牌官网下载   QIZHONGYOUDEGUOJIAJINGUIDINGLEBUFENKESHUIYAOSUYOUYIHUIFALVQUEDING,XINGSHISHANGYUWOGUO《LIFAFA》GUIDINGNEIRONGXIANGSI。LIRU《FAGUO1958NIANXIANFA》DIWUZHANG“YIHUIYUZHENGFUDEGUANXI”DISANSHISITIAOGUIDING“XIALIESHIXIANGYOUFALVYUYIGUIDING:GEZHONGSHUISHOUDEJIZHUN、SHUILVHEZHENGSHOUFANGSHI。”《DAHANMINGUOXIANFA》DISANZHANG“ZHENGFU”DIWUSHIJIUTIAOGUIDING“SHUIZHONGHESHUILVYOUFALVGUIDING。”《WUKELANXIANFA》DISIZHANG“WUKELANZUIGAOLADA(YIHUI)”DIJIUSHIERTIAOGUIDING“ZHIYOUWUKELANFALVCAIKEYIGUIDINGXIALIEWENTI:WUKELANDESHUIWUZHENGSHOUTIXI、SHUISHOUZHONGLEIHESHOUFEI。”《KETEDIWAGONGHEGUOXIANFA》DIWUZHANG“XINGZHENGQUANYULIFAQUANZHIGUANXI”DIQISHIYITIAOGUIDING“GUOMINYIHUIXIANGYOULIFAQUAN。JINGUOMINYIHUIYOUQUANTONGGUOFALV。FALVQUEDINGRUXIASHIXIANGZHIGUIZE:GEZHONGXINGZHIFUSHUIDESHUIJI、SHUILVHEZHENGSHOUFANGSHI。”《XILAXIANFA》DISANBUFENDISANZHANG“YIHUI”DIQISHIBATIAOGUIDING“DUIZHENGSHUIDUIXIANG、SHOURU、CAICHANDELEIXING、FEIYONG、JIAOYIYIJIANHEZHONGSHUILEICHULIDENGSHIXIANG,YIHUIWEIZHIDINGFAANYUYIGUIDINGDE,BUDEKEZHENGRENHESHUIFEI。ZHENGSHUIDEDUIXIANG、SHUILV、SHUIKUANDEZHEDIHEMIANCHU,YIJIJIYUBUTIE,BUKECHENGWEISHOUQUANLIFADEZHUTI。”

                                YOUDEGUOJIAZEJIANGSHUISHOUSHIXIANGLIEWEIYIHUIZHIQUANZHIYI,ZAILIFAHEXINGZHENGGUANXIZHONGHUAQINGSHUIFAZHIDINGQUANXIANDEGUISHU。ZHEIXIEGUOJIAZAIGUIDINGZHEIYINEIRONGSHICAIQUDEBIAOSHUYEDAZHIXIANGTONG:《BAIELUOSIGONGHEGUOXIANFA》DISIBIANDISIZHANG“YIHUI—GUOMINYIHUI”DIJIUSHIQITIAOGUIDING“GUOMINYIHUIDAIBIAOYUANSHENYIFALVCAOAN,QIZHONGBAOKUOGUANYUQUEDINGGONGHEGUOSHUISHOUHESHOUFEIDEFALVCAOAN。”《LAOWORENMINMINZHUGONGHEGUOXIANFA》DIWUZHANG“GUOHUI”DIWUSHISANTIAOGUIDING“GUOHUIXINGSHIXIALIEZHIQUAN:SHENYIHEPIZHUNSHUISHOUDEKAIZHENG、XIUGAIHUOZHEFEICHU。”《YUENANSHEHUIZHUYIGONGHEGUOXIANFA》DILIUZHANG“GUOHUI”DIBASHISITIAOGUIDING“GUOHUIXINGSHIXIALIEZHIQUAN:JUEDING、XIUGAIHEQUXIAOGEZHONGSHUISHOU。”

                                ERYOUDEGUOJIAZEGENGJIAZHUZHONGZHIMINGYIHUIDUISHUISHOULIFADEZHUANSHUZHIQUAN,YIXIANFAQUANWEIPAICHUQITAGUOJIAJIGUANGANYUSHUIFAZHIDINGDEKENENGXING。《HELANWANGGUOXIANFA》DIWUZHANG“LIFAHEXINGZHENG”DIYIBAILINGSITIAOGUIDING“GUOJIAYINGYIJUYIHUIFALINGDEGUIDINGKEZHENGSHUIJUAN。QITAZHENGSHOUSHIYIYOUYIHUIFALINGGUIDING。”《MAERDAIFUGONGHEGUOXIANFA》DISANZHANG“RENMINYIHUI”DIJIUSHIQITIAOGUIDING“XINGZHENGJIGUANBUDEKEZHENGRENHESHUIKUAN。DANGENJURENMINHUIYIZHIDINGDEFALVCHUWAI。”YOUDEGUOJIACAIYONGDEBIAOSHUGENGWEIQIANGLIE,TIXIANCHUGENGMINGXIANDEXUANSHIXIAOGUO,LIRU《MIANDIANLIANBANGGONGHEGUOXIANFA》DISIZHANG“LIFAJIGUAN”DIYIBAITIAOGUIDING“GUANYUGUOJIAJIHUA、NIANDUYUSUANHESHUISHOUDEFAANZHINENGYOULIANBANGZHENGFUTIJIAO,BINGYIZHAOFALVCHENGXUYOULIANBANGYIHUITAOLUNBINGBIAOJUE。”《YAMEINIYAGONGHEGUOXIANFA》DISIZHANG“GUOMINYIHUI”DIBASHISANTIAOGUIDING“XIASHUWENTIZHINENGYOUYAMEINIYAGONGHEGUOFALVYUYIGUIDING:ZIRANRENHEFARENSUOJIAONASHUISHOU、SHOUFEIJIQITAKUANXIANGDEZHONGLEI、SHUEHEJIAONACHENGXU。”《MONAGEGONGGUOXIANFA》DIQIZHANG“GUOJIAYIHUI”DIQISHITIAOGUIDING“RENHEZHIJIEHUOZHEJIANJIEDESHUIFUZHIYOUJINGFALVGUIDINGFANGKESHELI。SUOYOUJUYOUSHELISHUIFUXIAOGUODEGUOJITIAOYUEHUOZHEXIEDINGZHIYOUGENJUFALVFANGKEPIZHUN。”《LIEZHIDUNSHIDENGGONGGUOXIANFA》DIWUZHANG“YIHUI”DILIUSHIBATIAOGUIDING“WEIJINGYIHUITONGYI,BUDEGUIDINGHUOZHENGSHOURENHEMINGYIDEZHIJIESHUI、JIANJIESHUI,HUOZHEQITAYIBANJUANSHUIHUOFEIYONG。BIXUZAIHEDINGSHUIKUANTONGZHISHUZHONGMINGQUESHUOMINGGAIXIANGFUSHUIYIHUODEYIHUIPIZHUN。SHUISHOUHEFEIYONGDEFENPEIFANGSHIYIJIZHENGSHOUFANGSHIBIXUHUODEYIHUIPIZHUN。”

                                BIJIAOGAIMOSHIXIADESANZHONGJUTIFANGSHI,FANGSHIYIJINQIANGDIAOMOUXIEKESHUIYAOSUFADING,RENGWUFACHONGFENBIAODAXIANFACENGMIANSHANGDUISHUISHOUFADINGZHUYIDEQUANMIANQUELI;TONGYANGRUQIANWENSUOSHU,RUHEHENGLIANGKESHUIYAOSUZHIJIANDEZHONGYAOXINGBINGZUOCHUMINGQUELIEJU,RUHELIJIE“DENGSHIXIANG”DEWAIYANFANWEI,JUNHUIZAOCHENGLIJIEHESHIYONGSHANGDEZHANGAI。[26]ERHOULIANGZHONGFANGSHIZEBINGQILIEJUFANGFA,YIGENGGUANGYIDE“SHUISHOU”HANGAISHUISHOUFADINGZHUYISUOYUBIAODADEYUANZEXINGXIANDING,ERQIEQIZHONGDISANZHONGFANGSHIJIANGSHUISHOULIFAZUOWEIYIHUIZHUANSHUZHIQUAN,ZAIYUCISHANGGENGJIAZHONGQIANGDIAOLELIFAJIGUANDUISHUISHOUSHIXIANGDEGENSHUXINGKONGZHI,GENGWEIFUHESHUISHOUFADINGZHUYIDEYUANZHISUOZAI。6

                                (三)中央—地方关系模式:在央地职权章节加以规定

                                JINGDIANDEXIANFAGUANXIHAITONGCHANGSHEJILINGYIDUIZHUTI———YANGDIGUANXI,GUANHUGUOJIAQUANLIZAIZONGXIANGSHANGDEPEIZHIGUANLI;XIANFADUIZHONGYANGZHIQUANHEDIFANGZHIQUANJINXINGHUAFEN,JIANGZHONGYANGQUANWEIYUDIFANGZIZHUJINXINGCHONGFENPINGHENGYUDIAOHE,DAZHIGUOJIADUOCENGJIGUANLIJIAGOUDEYOUXIAOYUNXING。ERZAIYANGDIQUANLIFENPEIZHONGSHUISHOUYIZHIDOUSHIZHONGXINWENTI,QIANSHEZHEZHONGYANGJIGUANHEDIFANGJIGUANBUTONGDECAILISHIQUANYUZHICHUZERENDEMINGANSHENJING,YINCIZHONGYANGHEDIFANGDESHUISHOULIFAQUANHESHOUYIQUANYECHENGWEIDUOGUOXUANZEJINXINGXIANFAQUERENDEDUIXIANG。

                                LIRU,《DEYIZHILIANBANGGONGHEGUOJIBENFA》CHENGXILE《DEGUO1919NIANWEIMAXIANFA》DECHUANTONG,ZAIDISHIZHANG“CAIZHENGZHIDU”ZHONGGUIDINGRUXIAWENTI:(1)SHUISHOULIFAFANGMIAN,LIANBANGDUIGUANSHUIXIANGYOUZHUANSHULIFAQUAN,DUIQITABUFENHUOQUANBUGUISHULIANBANGDESHUISHOUXIANGYOUJINGHELIFAQUAN,DUIDIQUXIAOFEISHUIHESHECHIPINSHUIZHONGYULIANBANGLIFABUTONGPINLEIDEBUFENBUXIANGYOULIFAQUANERYOUGEZHOULIFA。(2)SHUISHOULIYIFENPEIFANGMIAN,GUANSHUI、JIDONGCHESHUIDENGSHUYUZHONGYANGSHUI,CAICHANSHUI、YICHANSHUIDENGSHUYUZHOUSHUI,SUODESHUI、LIUZHUANSHUIYOULIANBANGHEZHOUGONGXIANG,DICHANSHUIHEGONGSHANGSHUIZEGUISHUYUSHIZHEN。(3)SHUISHOUZHENGGUANFANGMIAN,GUANSHUI、JIDONGCHESHUIDENGYOULIANBANGCAISHUIJIGUANZHENGSHOU,QIYUFUSHUIYOUZHOUCAISHUIJIGUANFUZEZHENGGUAN。7《RUISHILIANBANGXIANFA》ZAIDISANBIAN“LIANBANG、ZHOU、SHIZHEN”ZHONGYELIYONGDIYIBAIERSHIBADAOYIBAISANSHISITIAO,JIANG“GUANSHUI、ZENGZHISHUI、TEBIEXIAOFEISHUI、YINHUASHUI、YUXIANZHIFUSHUIHUODUIQIJINXINGDESHUISHOUMIANCHU”DELIFASHIXIANGGUISHUWEILIANBANGQUANXIAN,“GEZHOUHESHIZHENBUDEDUICILEIKETIZHENGSHUI”。《YINDUGONGHEGUOXIANFA》DISHIERBIAN“CAIZHENG、CAICHAN、HETONGYIJISUSONG”GENGSHIXIHUACHULE“YOULIANBANGKEZHENGDANYOUBANGSHOUJIAOBINGBOJIBANGDESHUI”“YOULIANBANGKEZHENGHESHOUJIAODANFENPEIJIBANGDESHUI”“YOULIANBANGHEBANGKEZHENGHEFENPEIDESHUI”“WEILIANBANGDEMUDEERZHENGSHOUDETEDINGGUANSHUIHESHUISHOUDEFUJIASHUI”DENGDUOZHONGLEIXING,DUIBENGUOSHUISHOUDEYANGDIFENSHUZUOCHULEJIWEIQUANMIANDEGUIDING。

                                ZHEIYIMOSHITONGCHANGJIANGZHONGYANGHEDIFANGDUIBENGUOGESHUIZHONGDELIFA、ZHENGSHOUHELIYIFENPEIQUANXIANJINXINGLIEJU,SHIDEBUTONGCENGJIDEDAIYIJIGUANHUODELEDUIXIANXINGSHUIZHONGDEGUIFANNEIRONGDEZHIDINGQUAN,YUNHANZHESHUISHOUFADINGZHUYIDEZHUZHI。RANERZHIDEZHUYIDESHI,GAIMOSHIYIFANGMIANSUOYONGPIANFUYIBANJIAOZHANG,YIGUOSHUIZHONGDEGEXIANGLIFAHEZHENGGUANXIJIEDOUCHONGCHIYUXIANFAZHIZHONG,JIYIZAOCHENGRUTONGYINDUXIANFATILIANGPANGDADEXIANXIANG;LINGYIFANGMIAN,SHUISHOUHUISUIZHEYIGUOJINGJIFAZHANERFASHENGKAIZHENGHETINGZHENGDEBIANHUA,XIANFAZHIDINGRUGUOWEINENGCHONGFENKAOLVDAOZHEIYIYINGXIANG,ZERONGYIZAOCHENGZHENGSHUIWEIXIANHUOXIANFAZHIHOUDENGHOUGUO。

                                (四)税收事项独立成章模式:在财政或税收专门章节加以规定

                              星云棋牌官网下载   XIANDAISHEHUIZHONG,GUOJIADUIYUJINGJIDEDIAOKONGYUGANYURIQUQUANMIANHEXIZHI,CONGZHENGSHUIDENGCHUANTONGSHOUDUANTUOZHANZHIGONGGONGSHOURUHUOQU、GONGGONGCHANPINGONGJI、GONGGONGJIJINZHICHUDENGDUOCENGCIDECAIZHENGZHENGCETIXI。WEIGUIFANDUIGUOMINLIYIYINGXIANGZHONGDADEGUOJIACAIZHENGQUAN,BUFENGUOJIAXIANFAYEKAISHICAIYONGCAIZHENGZHUANZHANGGUIDING“CAIZHENGSHOURU、CAIZHENGZHICHU、CAIZHENGJIANDU”DENGWENTI[27],XINGCHENGYIFAZHIFANGSHIGUIZHICAIZHENGZIJINDECHOUJIHESHIYONGDEYITIGEJU,ERSHUISHOUFADINGQIAQIASHIQIZHONGZUIWEIGUANJIANDEYIHUAN。

                                YIRIBENWEILI,《RIBENZHAOHEXIANFA》DIQIZHANG“CAIZHENG”ZHONGFENBIEDUISHUISHOU、XINGZHENGSHOUFEI、GUOZHAI、YUSUANJUESUANDEPIZHUNJUEDINGTICHULEMINGQUECHENGXU,QIZHONGDIBASHISITIAOJIUYANJI“XINKEZUSHUI,HUOBIANGENGXIANXINGZUSHUI,BIXUYOUFALVHUOFALVGUIDINGDETIAOJIANZUOGENJU。”《XINJIAPOGONGHEGUOXIANFA》DISHIYIBIAN“CAIZHENGTIAOKUAN”YEBAOHANLESHUISHOU、DAIKUAN、ZHAIWU(CAIZHENGSHOURU),TONGYIJIJINDEZHICHU、YUSUANJUESUANSHENPI(CAIZHENGZHICHU),ZONGSHENJIZHANG、ZONGHUIJIZHANGDEZHIQUAN(CAIZHENGJIANDU)DENGSHIXIANG,ZHANGJIEKAIPIANDIYIBAISISHISANTIAOGUIDING“CHUFEIFALVGUIDINGHUOJINGGUOFALVSHOUQUAN,BUGUIXINJIAPOHUOBUWEIXINJIAPOZHIYONGZHEBUDEZHENGSHOURENHEGUOSHUIHUOZHEDIFANGSHUI。”ZAIRU《FENLANGONGHEGUOXIANFA》DIQIZHANG“GUOJIACAIZHENG”CHUSHANGSHUSHIXIANGHAINANGKUOLEZHONGYANGYINXING、GUOYOUZICHANDEJIANGUAN,DIBASHIYITIAOGUIDING“GUOJIASHUISHOUYOUFALVGUIDING,FALVZHONGYINGBAOKUONASHUIYIWUHENASHUIEDEYIJUYIJINASHUIRENDEQUANLIBAOZHANG。”8

                              星云棋牌官网下载   LINGYOUBUFENGUOJIADEXIANFAWEISHUISHOUSHEZHILEZHUANZHANGHUOZHUANJIE,ZAIQIZHONGWEISHUISHOUHUODONGZHIDINGLEXIANGXIDEZHIXUGUIFAN,ZHEIZHONGFANGSHIXIADEXIANFASHESHUITIAOKUANJIUCONGDANDUTIAOWENKUOCHONGCHENGWEITIXIHUADEFATIAOQUN。RU《BAXILIANBANGGONGHEGUOXIANFA》DILIUBIANDIYIZHANG“GUOMINSHUISHOUTIXI”XIASHELIUXIAOJIEGONGSHIBAGETIAOWEN,DUIBENGUOSHUISHOUDE“YIBANYUANZE、ZHENGSHUIQUANXIANZHI、LIANBANGSHUI、ZHOUSHUIHELIANBANGTEQUSHUI、SHISHUI、SHUISHOUFENPEI”ZUOCHUTIXIHUADETONGCHOUANPAI;ERSHUISHOUFADINGZHUYIZEBEIZHIYUQIZHONGDIYIBAIWUSHITIAO“ZAIBUSUNHAINASHUIRENQITAQUANLIBAOZHANGDEQIANTIXIA,LIANBANG、ZHOU、LIANBANGTEQUHESHIBUDEYOUXIALIEXINGWEI:FEIJINGFALVGUIDINGBUDEZHENGSHUIHUOTIGAOSHUIE。”《MILUGONGHEGUOXIANFA》DISANZHANGDISIJIE“TEBIEDESHUISHOUDAIYUHEYUSUANTIXI”ZAIYAOQIUGUOJIASHUISHOU“ZUNZHONGFALVBAOLIUDEYUANZE、PINGDENGDEYUANZE、BAOZHANGGONGMINJIBENQUANLIDEYUANZE,BUDEDAIYOUFAMEIXINGZHI”ZHIWAI,GUIDINGLE“JUANSHUIDESHELI、XIUGAI、QUXIAOHUOMIANCHUZHINENGGENJUFALVHUOLIFAJIGUANDESHOUQUANMINGLINGGUIDING。DANGUANSHUIHESHUILVKEYOUXINGZHENGFALINGGUIDING。”《EGUADUOERGONGHEGUOXIANFA》DILIUBIANDISIZHANGDIWUJIE“SHUISHOUZHIDU”CHANMINGSHUISHOU“PINGDENG、TOUMINGJILEIJINZHENGSHUI”DENGYUANZE,YIJISHUISHOU“CUJINZAIFENPEI,CIJIJIUYEJISHANGPINHEFUWUDESHENGCHAN,DUISHENGTAI、SHEHUIHEJINGJIXINGWEIFUZE”DENGMUDEHOU,YEGUIDING“ZHIYOUJINGXINGZHENGBUFENTIYI,BINGYOUGUOMINDAHUIYIFALVXINGSHITONGGUO,CAIKEJINXINGSHUISHOUDEZHENGSHOU、XIUDING、MIANJIAOHUOQUXIAO。”《WEINEIRUILABOLIWAERGONGHEGUOXIANFA》DILIUBIANDIERZHANGDIERJIE“SHUISHOUZHIDU”YESHOUXIANCONGHONGGUANSHANGSHENMINGSHUISHOUDE“GONGPINGFENTAN、LIANGNENGKESHUI、BAOHUSHUIJI”DENGYUANZE,ZHIHOUZHIJIELEDANGDIZUOCHUGUIDING“SHUISHOUFADING。MEIYOUFALVYIJU,BUDENASHUI,YIBUDEZHENGSHOURENHEJUANKUAN。MEIYOUFALVGUIDING,BUDEMIANSHUI、JIANSHUIHUOSHIYONGQITASHUISHOUYOUHUI。SHUISHOUBUJUYOUMEISHOUDEXIAOGUO。”

                                QUBIEYUQIANSANZHONGMOSHIJIEZHUXIANFACHUANTONGSANDAGUANXIXINGCHENGDEJICHUTIAOWENJINXINGZHIRU,WULUNSHIYICAIZHENGZHUANZHANGHUOSHISHUISHOUZHANGJIELAIQUELISHUISHOUFADINGZHUYI,JUNTIXIANCHUSHUISHOUBEIKANZUOGUOJIAJINGJIQUANLIDEZHONGYAOFANGMIAN,JINERZAIXIANFAZHONGWEIQIDUPILUNYUDEQINGXIANG。QIANYIZHONGFANGSHIYOULIYUCONGZHENGTISHANGKUOQINGCAIZHENGQUANYUNZUODEXIANFAGUIJI,ZAIGUANGDUSHANGWANSHANZHENGFUQUANLIYUESHU;HOUYIZHONGFANGSHIZEWEIBENGUODABUFENSHUISHOULILUNYUANZEHUOSHIJIGUIZEDIANDINGXIANFAJICHU,ZAISHENDUSHANGWAJUESHUISHOUXIANDING。DANYICIZHONGMOSHIQUELISHUISHOUFADINGDEGUANJIANZAIYU,GAIGUOXIANFADETILIHEPIANFUXUYAOWEICIZUOCHUJIAODADEDIAOZHENG,ERQIEYUZHITONGYANGZHIRUCAIZHENGHUOSHUISHOUZHANGJIEDEQITAZHIDUNEIRONGYEXUYAOCHENGSHUDELILUNHESHIJIANJICHU,FOUZEJIANGNANYIZHICHENGQIYIGEZHANGJIERONGLIANGDELIFAXUQIU。

                                五、税收法定入宪的中国进路

                                ZAIDUIGUOJIJINGYANJINXINGLELEIXINGHUASHULIZHIHOU,BIZHEJIANGSHIJIAOQIEHUIWOGUOXIANFASHIJI。RUQIANSUOSHU,WOGUOXIANFABINGWEIQUELISHUISHOUFADINGYUANZE,ERJIANGGAIYUANZEZHIRUXIANFAYOUSHIDANGQIANZHONGGUOCAISHUIGAIGEYUNDONGYUXIANFAJINGSHENWANSHANHUADEGUANJIANXUQIU。YINCI,JIEHEBENGUOXIANFASHIJI,LIZUXIANSHIXUYAO,YIKEGUANLIXINGDETAIDUFENXIBUTONGMOSHIDELIBIDESHI,TANXUNSHUISHOUFADINGRUXIANDEZHONGGUOLUJING,JIANGSHIBENWENZUIZHONGDELUOJIAOZHICHU。

                              星云棋牌官网下载   RUHEDUIBUTONGDELUJINGMOSHIJINXINGZHENBIEXUANQU,XUYAOYIKAOYIDINGDEBIAOZHUNJINXINGFENXI。BIZHEZAICICHANGSHITICHULIANGGEBIAOZHUNDUIZHONGGUOSHUISHOUFADINGRUXIANWENTIJIAYIHENGDING———KEXINGXINGBIAOZHUNHEQIADANGXINGBIAOZHUN。QIANZHEGUANZHUDESHIXIANFABENSHENDEWENDINGXINGZHIXU,JIMOUZHONGMOSHIXIADEZHIRUSHIFOUHUIDUIXIANYOUXIANFATIXIZAOCHENGJIAODACHONGJIHUOGAIBIAN,YINGXIANGYIGUOFAZHIDEGENBENJICHU;HOUZHEQIANGDIAOTIAOWENZHIRUHOUDEFALVXIAOGUO,PANDUANYINGYIHEZHONGFANGSHIDEBIAOSHUNENGGOUZUIYOUDIBIAODACHU“KONGQUANLUOJI”DEJIBENNEIHAN。

                                (一)可行性标准:避免对宪法体例造成较大冲击

                              星云棋牌官网下载   XIANFAZUOWEIYIGUOYINLINGXINGHEZHICHENGXINGDEGENBENDAFA,YIGUIFANXINGYUESHUFANGZHIZHEZHENGFUQUANLIDEZIYIZHUANDUAN,WEIHUZHEGONGMINQUANLIDEZIYOUXINGSHI,SHIBIMIANGUOJIAZHIXUCHUXIANYIHUADEJICHUGENJU。MIANDUISHIDAIBIANGEFAZHANERZUOCHUDEXIUXIANHUODONG,JIUBIXUSHENZHONGKAOLVXIANFADEWENDINGHEQUANWEI,BIMIANDUIQIZAOCHENGZHONGDACHONGJIHUODIANFU,YINGXIANGBENGUOFAZHANDELIANGHAOZHIXU。

                              星云棋牌官网下载   HUIGUWOGUOXIANFAFAZHANDELICHENG,YOUYIJIEQUANGUORENDAZHIDINGDE“WUSIXIANFA”JINGLILESANCIQUANMIANDEXIUGAI,XINGCHENGLE“QIWU、QIBA、BAERXIANFA”,ZHEISANCIDAXIUBANSUIZHEZHONGGUOSHANGSHIJIZHENGZHIDONGDANGDEDABEIJING,XIANFADETILINEIRONG、JIBENJINGSHENDOUFASHENGLECHEDIDEBIANHUA。9SUIRANQIDOUSHIYI“XIANFAXIUGAI”DEXINGSHICHUXIAN,“DANQUEBUCHIYUYICIZHONGXINZHIXIAN”,KEYIKANZUO“ZHIXIANQUANDEJINYIBUXINGSHI”。[28]JIANYUDANGXIAWOGUOPINGWENFAZHANDESHEHUIHUANJINGHEFALVZHIXU,CHUXIANSHANGSHUDAXIUXIANFADEKENENGXINGJIAOXIAO,ERGENGKENENGYIXIAOFANWEIZENGBUSHANGAIDEFANGSHIWANCHENGXIUXIANHUODONG,GUERBENWENSHEJIDESHUISHOUFADINGRUXIANSUOCANKAODEXIUXIANBIAOZHUN,JIANGZHUYAOZHEYANYUGAIGEKAIFANGYILAI“BAERXIANFA”SUOJINXINGDEWUCIXIUGAI。ZHEIWUCIXIUGAIDEQINGKUANGKEYIDAZHIGAIKUOWEI:1988NIANXIANFAXIUZHENGANJINSHEJISIYINGJINGJIZHENGCEHETUDISHIYONGQUANLIUZHUANLIANGGETIAOWEN;1993NIANXIUZHENGANKUOCHONGLESHEHUIZHUYICHUJIJIEDUAN、ZHENGDANGZHIDU、JIANCHIGAIGEKAIFANGDENGNEIRONG,XIUGAIGONGJIUGETIAOWEN(BAOKUOXUYANDEXIUGAI);1999NIANXIUZHENGANZEBAOKUOLEJIBENJINGJIZHIDUHEFENPEIZHIDU、YIFAZHIGUOFANGLVE、DENGXIAOPINGSIXIANGDENGLIUGETIAOWENDEXIUGAI;ERJINRUXINSHIJIYILAIDELIANGCIXIUXIANSHEJIDETIAOWENZEGENGDUO,2004NIANXIUZHENGAN(JIARULE“SANGEDAIBIAO”ZHONGYAOSIXIANGHEBAOZHANGRENQUANDENGNEIRONG)GONGXIUDINGSHISANGETIAOWEN,2018NIANXIUZHENGAN(JIARULEGUOJIAJIANCHAWEIYUANHUIDENGNEIRONG)GONGXIUDINGERSHILIUGETIAOWEN。YOUCIKEJIAN,JIYUWOGUOCHUYUWENBUFAZHANJIEDUANDEBEIJING,CHU2018NIANYINZENGSHEJIANCHAWEIYUANHUIZHEIYIZHONGYAOGUOJIAJIGOUERDAOZHIZHANGJIEZENGJIAHEXIUGAITIAOWENZENGDUOWAI,“BAERXIANFA”YILAISUOZUODEXIUXIANHUODONGJUNWEIXIAOFANWEIDEXIUDINGQIEBUSHEJITILIBIANHUA。

                                CIZHONGQUSHIYINGDANGZAISHUISHOUFADINGRUXIANZHONGJIAYIZHONGSHIHEKAOLIANG,BIMIANYINXUANQUMOSHIBUDANGZAOCHENGDUIXIANFADEDAFANWEIXIUGAIHUOKUOZHANG,CHONGJIXIANYOUDEXIANFATIXIZHIXU。ERQIANWENSUOJIESHAODEMOSHISAN(ZAIYANGDIZHIQUANZHANGJIEGUIDING)SUIRANKEYIJIEZHUWOGUOXIANFADISANZHANG“GUOJIAJIGOU”DIYIJIEHEDIWUJIEDUIQUANGUORENDAHEDIFANGRENDAZHIQUANHUAFENDENEIRONG,DANSHIJIANGXIANYOUSHUIZHONGDELIFAQUAN、SHOUYIFENPEIQUANDENGSHIXIANGNANGKUOJINQU,JIARUDAPIANFUDESHUGETIAOWEN,DUIDANCIXIUXIANERYANNANMIANFUDANGUOZHONG;ERQIEZHEIZHONGZUOFAYEJIAONANXIEDIAOHAOXIANFAWENDINGXINGWEIHUYUSHUIZHONGKAIZHENGTINGZHENGDEGUANXI,LIRUWOGUOJINNIANLAIHUANJINGBAOHUSHUI、ZIYUANSHUIDENGSHUISHOUGAIGEPINFAN,YAOQIUXIANFADUIWOGUOWEILAIDESHUISHOUZHONGLEISHEJIJUBEIZHANGYUANSHIQIDEQIANZHAN,YEHUIXIANDENANDUJIAODA。

                              星云棋牌官网下载   TONGYANGDI,MOSHISI(ZAICAIZHENGHUOSHUISHOUZHANGJIEGUIDING)XUYAOZHENGHEXIANFAZHONGCAISHUISHIXIANGDEGUIZE,SHELIZHUANZHANGJIAYIGUIDING。ERWOGUOXIANFAZHONGYUSHUISHOUXIANGGUANDETIAOKUANJINJIANYUDIWUSHILIUTIAODENASHUIYIWUTIAOKUAN,YUANBURUBAXIDENGGUOJUBEIDUISHUISHOUSHIWUGUIZHICHONGFENDEXIANFASHIJIAN,ZAIQUEFAJIYOUJINGYANDEQIANTIXIASHELISHUISHOUZHANGJIEZEHUIXIANDENANYISHICONG。ZHURURIBEN、XINJIAPODENGGUOSHELICAIZHENGZHUANZHANGDEFANGSHIYOUXUYAOYUSUAN、GUOZHAI、HUOBI、SHENJIDENGFANGMIANNEIRONGDEGONGTONGZUCHENG,WOGUOXIANFAZHONGYUSUANHESHENJIDENEIRONGZESANJIANYUYANGDIZHIQUANZHIZHONG,GUOZHAI、HUOBIDENGNEIRONGGENGMEIYOUXIANGGUANTIAOWEN,YIKONGZHIZHENGFUJINGJIQUANLIDELUOJIJIANGQICHUANLIANCHENGZHANGDENANDUTONGYANGJUDA。ERQIEGAIMOSHIHAIXUYAODUIXIANFATILIZUOCHUDIAOZHENG,RURUOMAORANYIJIGETIAOWENJIUKUOCHONGQIGAIZHANGJIEBUJINXIANDE“DUMUNANZHI”,YEHUIDUIXIANFABENSHENDETIXIXINGZAOCHENGPOHUAI。

                                YINCIBIZHERENWEI,CONGKEXINGXINGBIAOZHUNLAIFENXI,MOSHISANHEMOSHISIJUNRONGYIDUIWOGUOXIANFAZAOCHENGJIDACHONGJI,BUFUHEDANGQIANJIEDUANXIUGAIXIANFADEGUILVFANSHI,BUYINGDANGJIANGQIZUOWEISHUISHOUFADINGRUXIANDEZHONGGUOLUJINGJIAYIKAOLIANG。ZAIWEILAIDEFAZHANJIEDUAN,RUGUOWOGUOCAISHUILINGYUDEXIANFAYUANYUANNENGGOUDEDAOBUDUANBUCHONG,XIANGGUANSHIJIANHUODEYOUXIAODEJINGYANJICHUZHIHOU,ZAIKAOLVYIDAPIANFU、XINTILIDEMOSHITUIXINGCAIZHENGXIANDINGSHIZHIDEQIDAIHEKENDINGDE,ERZAIDANGXIASHIYEDEJIANSHIXIACILIANGZHONGMOSHIQUEBINGBUKEXING。XIANGFAN,MOSHIYI(ZAIGONGMINQUANLIYIWUZHANGJIEGUIDING)HEMOSHIER(ZAILIFAJIGUANZHANGJIEGUIDING)DEYUWAIJINGYANBIAOMING,ZAIXIANFAZHONGBIAODACHUSHUISHOUFADINGDENEIHANKEYIJIEZHUJIYOUTIXIHETIAOWEN,GAIDONGFANWEIHELIDUKEKONG,DUIXIANFAWENDINGXINGCHONGJIJIAOXIAO,KEYIZUOWEIJINYIBUFENXIKAOLIANGDEJINLUXUANZE。

                                (二)恰当性标准:全面充分表达税收法定主义

                              星云棋牌官网下载   “PANDUANXIANFAWENBENSHIFOUSHIZUIHAODEWENBENXINGSHIDEBIAOZHUNYINGDANGSHISHIFOUYOULIYUXIANFAMIANDUIWEILAI,SHIFOUYOULIYURENMENZHUNQUEZHANGWOXIANFADEZHENSHIYOUXIAODEHANYI,YIBIANYURENMENLEJIEXIANFANEIRONGHEJIEJUEXIANFAWENTI。”[29]YINCI,SHUISHOUFADINGRUXIANDEZHONGGUOJINLUXUANZE,YINGDANGZHONGDIANGUANZHURUHEYOUXIAOBAWOWEILAIKENENGCHUXIANDEXIUXIANQIJI,YIZUIWEIQIADANGDEMOSHIHUOMOSHIZUHE,QUANMIANCHONGFENDIBIAODACHUSHUISHOUFADINGZHUYIDEJINGSHENZHUZHI。

                              星云棋牌官网下载   RUQIANSUOSHU,SHUISHOUFADINGZHUYIDEHEXINZAIYUYIDAIBIAOZHERENMINTONGYIDEFALVGUIFAN,KONGZHIZHENGFUZHENGSHUIQUANLI,FANGZHIZHENGFULANSHUIERQINHAIRENMINLIYI。ERFANGUANTONGGUOLEKEXINGXINGBIAOZHUNJIANYANDELIANGZHONGMOSHI,MOSHIYINENGGOUJIANGZHENGFUZHENGSHUIDEQUANLIJICHUXIANZHIZAIFALVGUIDINGZHIZHONG,YIXIAOJIHUADINGDEFANGSHIBAOHURENMINBUSHOUCHAOCHUFALVJIEXIANDESHUIFUSUOLEI。ERMOSHIERZEZAILUOJISHANGGENGJINYIHUAN,MINGQUESHUIFAZHIDINGQUANYOUGUOJIALIFAJIGUANZHUANSHUXINGSHI,JIEZHUXIANFASHANGDEXUANJUZHIDU、GUOJIAJIGOUZHIDU、LIFACHENGXUZHIDUDENGNEIRONG,SHIXIAN“YOUMINYININGJIEWEISHUIFA”DESHENCENGCIYAOQIU。YINCI,CONG“KONGQUANLUOJI”DEWANZHENGBIAODALAIKAN,XUYAOJIANGMOSHIYIHEMOSHIERJINXINGZUHE,ZAIXIANFATIAOWENZHONGGONGTONGJIAYIXIUDINGHUONARU,CAIKEYICHENGZHIWEIFUHEQIADANGXINGBIAOZHUNDESHUISHOUFADINGRUXIANLUJING。

                                JUTIDAOWOGUOXIANFATIAOWENLAIKAN,DIWUSHILIUTIAO“GONGMINNASHUIYIWUTIAOKUAN”KEYIZUOWEIMOSHIYIDEZHIRUYITUO。CANZHAOSAIPULUSI、ASAIBAIJIANGDENGGUOXIANFATONGSHIGUIDINGGONGMINNASHUIYIWUHESHUISHOUFADINGZHUYIDEJINGYAN,WOGUOKEYIZAIXIANFAWUSHILIUTIAOZHONGJIEXUYIKUAN:“FEIGENJUFALVDEGUIDINGHUOMINGQUESHOUQUAN,GONGMINBUCHENGDANRENHEJIAONASHUIKUANDEYIWU。”ZHEIYANGDEZUOFAJINENGYIJIAOWEIYUANZEHUADEYUJU,PIPEISHUISHOUFADINGZHUYIDEHONGGUANNEIHAN;TONGSHIYI“GONGMIN”“NASHUIYIWU”WEIZHUYAOJIEGOUJINXINGTIAOWENBUCHONG,YENENGYUGONGMINQUANLIYIWUZHANGJIEHEDIWUSHILIUTIAODENEIRONGXIANGSHIYING。10

                                ERZHENDUIMOSHIERDEXIUDINGFANGSHI,WOGUOXIANFADIWUSHIBATIAODUI“QUANGUORENMINDAIBIAODAHUIHEQUANGUORENMINDAIBIAODAHUICHANGWUWEIYUANHUIXINGSHIGUOJIALIFAQUAN”JINXINGLEZONGKUO,LIANGZHEDEJUTIZHIQUANZELIEJUYUDILIUSHIERTIAOHEDILIUSHIQITIAO,QIEBINGWEILIEMINGSHUISHOULIFADEXIANGGUANZHIQUANFENPEI。11BIZHERENWEIMOSHIERDEZHIRUKEYIZHENDUIDIWUSHIBATIAOJINXINGXIUDING,BUBIZAIDILIUSHIERTIAOHEDILIUSHIQITIAOFENBIEZENGBU,YINWEI《LIFAFA》DUISHUISHOUJIBENZHIDUJIUJINYAOQIU“ZHINENGZHIDINGFALV”,WEIDUI“QUANGUORENDAJIQICHANGWEIHUIDELIFA”ZUOJINYIBUDEQUFEN;ERSHIJISHANGWOGUOXIAYIDESHUISHOUFALVZHONG,JIYOUQUANGUORENDAZHIDINGDE《QIYESUODESHUIFA》、《GERENSUODESHUIFA》、《CHECHUANSHUIFA》,YEYOUQUANGUORENDACHANGWEIHUIZHIDINGDEQITASHUISHOUFALV。KEJIANZAIXIANSHILIFAJINCHENGZHONG,ZUIGAOQUANLIJIGUANJIQICHANGSHEJIGUANJUNNENGZAIGUOJIAJIGOUXINGSHISHANGDAIBIAORENMINYIZHI,NEIMEYUBIAODASHUISHOUFADINGZHUYIYIWUXUZAIDUIERZHEFENBIEZHIDINGHEZHONGSHUIFAJINXINGHUAFEN,HUOZHONGFUGUIDINGLIANGZHEJUNYOUSHUIFAZHIDINGQUANERZAOCHENGRONGYU。

                                YINCI,KEYIKAOLVZAIXIANFADIWUSHIBATIAOHOUJIARUYIKUAN:“SHUISHOUJIBENZHIDUZHINENGYOUQUANGUORENMINDAIBIAODAHUIHEQUANGUORENMINDAIBIAODAHUICHANGWUWEIYUANHUIZHIDINGFALV。SHANGWEIZHIDINGFALVDEKEYIYOUQUANGUORENMINDAIBIAODAHUIJIQICHANGWUWEIYUANHUIYIFAZUOCHUSHOUQUANJUEDING,SHOUQUANGUOWUYUANZHIDINGXINGZHENGFAGUI,XIANGGUANSHOUQUANYINGDANGJUTI、MINGQUE。”ZHEIYANGDEXIUDINGFANGSHIDUI《LIFAFA》DIBAZHISHITIAOJINXINGLEYANGQI,JIXISHOULE《LIFAFA》GUANYUFALVBAOLIUSHUIFAZHIDINGQUAN、KONGZHISHOUQUANLIFABULANYONGDEZHIDUJINGSHEN,YOUBINGQILEDUI“SHUISHOUJIBENZHIDU”LIEJUWEI“SHUIZHONGDESHELI、SHUILVDEQUEDINGHESHUISHOUZHENGSHOUGUANLIDENG”DEBUQIADANGZUOFA,NENGGOUYU《LIFAFA》WENBENHEXIANXINGSHUIFATIXISHIXIANHUYINGDUIZHAO。ERDUIYUKENENGCUNZAIZHENGYIDEHOUYIJUYOUGUANSHOUQUANLIFADEJIANYI,BIZHERENWEIZHEISHIJIYUWOGUOZENGZHISHUI、XIAOFEISHUIDENGSHUIZHONGZHENGSHOUSUOYIJUDEFALVRENGSHIGUOWUYUANZHIDINGDEZANXINGTIAOLIDEBEIJING,RURUOBUJIANGQIKAOLVZAINEI,KENENGDAOZHIGAITIAOWENZHIRUXIANFAHOUXIANGGUANSHOUQUANLIFABEIRENWEIWEIXIANDEHOUGUO;ERTONGSHIWOGUOYEZHENGCHUYU“ZAI2020NIANQIANQUANMIANLUOSHISHUISHOUFADINGYUANZE”DESHUIZHIPINGYIQI,XIANGXINZAIWEILAIWOGUOSHUIZHONGJIBENSHIXIAN“RENDALIFA”,SHUISHOULINGYUDESHOUQUANLIFAXIANXIANGZHUJIANJIANSHAOZHIZHIBUFUCUNZAIZHISHI,HOUYIJUDECUNZAIYIYIZIRANYEJIUDADAJIANGDI,WUXUZAIJIANGQIJIARUXIANFAZHIZHONG。

                              星云棋牌官网下载   ZONGSHANG,BIZHERENWEIZAIXIANFADIWULIUSHITIAO、DIWUSHIBATIAOFENBIEZUOCHUTIAOKUANBUCHONG,NENGGOUQUANMIANCHONGFENDIBIAODAKONGZHIZHENGFUZHENGSHUIQUANDELUOJILIANTIAO,QIADANGDIJIANGSHUISHOUFADINGZHUYIZHIRUWOGUOXIANFAZHIZHONG。ERYOUCIYIXIANFAGAODUDUISHUIQUANDEFENPEIYUYUESHUZUOCHULIDING,CAINENGJINYIBUDIANDINGSHUISHOUGUOJIAJIANSHEDEFALVJICHU,TUIDONGCAISHUIGAIGEZAI“YIXIANZHIFAZHI”XIADEBUDUANTUIJIN,WEIZHONGGUOSHEHUICHUANGZAOGENGDADEZHIDUFUZHI。[32]

                                六、结语

                              星云棋牌官网下载   SHUISHOUFADINGYUANZEDEXIANFAZHIRU,SHIQUANMIANTUIJINYIFAZHIGUO、SHENHUACAIZHENGTIZHIGAIGEDEGUANJIANYIBU。ZAIYUANGUIZECENGMIANHUADINGCHUCAIJINGJILVDEBIAOCHIYUHONGXIAN,JIANGMINZHUFAZHIDEJINGSHENGUANCHEYUGUOJIASHUISHOUDEGENYUANZHIZHONG,FUHEXIANDAISHUISHOUGUOJIADUIYUXIANZHENGSHISHIHESHEHUIFAZHANDEGENBENYAOQIU。BENWENCHANGSHITONGGUODUISHUISHOUFADINGZHUYIDEYAOZHIJIEDU、ZHONGGUOXIANFAWENBENDENEIHANSHENWA、YUWAIJINGYANDESHULIFENBIJIAO、ZHONGGUOLUJINGDEFENXIXUANQU,TAOLUNLESHUISHOUFADINGYUANZERUXIANWENTIDEZHUYAOFANGMIAN,WEIZHONGGUOSHIDEXIANFAZHIRUTICHULEJIANYI,XIWANGNENGDUIGAIWENTIDESIKAOHETANTAOTIGONGYIDINGDEBANGZHU,YEXIWANGWOGUOWEILAINENGGOUZAORISHIXIANSHUISHOUFADINGRUXIAN,CUJINXIANFAZAIZHIDUBIANQIANZHONGJINYIBUFAHUIQIBAOZHANGRENMINQUANLI、WEIHUGUOJIAZHIXUDEJISHIZUOYONG。

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                                注释

                                1例如,《马耳他共和国宪法》第37条“本条的规定不影响有关下列任何事由而征用或接管财产的法律规定的制定和执行:(一)偿还所欠的税、费或应付款”。《巴巴多斯宪法》第16条“在以下情形或范围内,法律所规定的内容或依照法律授权采取的措施不应被认为与本条之规定不一致或相抵触:(a)该法律规定占有或取得财产是:(i)为征缴任何税收、关税、费用或其他税款”。《巴哈马国宪法》第27条“本条的规定不得被解释为影响下列规定征收或者占取财产之法律的制定或者施行:(a)为收取税收、地方税或者应交款”。同样的规定还可参见《多米尼克宪法法令》第6条,《基里巴斯共和国宪法》第8条,《瑙鲁宪法》第8条,等等。
                                2追溯1954年制宪时党中央提出的宪法草案,曾在纳税义务条款之后规定有“各级人民政府非依照法律不得征税”的内容,可见当时立法环境已对其中存在的区别有过明确认识,然而最终该表述在宪法正式通过时被删除。时任国家主席刘少奇在一届一次人大会议上所作《关于中华人民共和国宪法草案的报告》也着重强调宪法规定的义务是“每个公民无例外必需遵守的”,并未提及对宪法中公民义务条款其他内涵的解读。
                                3《立法法》第八条规定:“下列事项只能制定法律:(六)税种的设立、税率的确定和税收征收管理等税收基本制度。”同时第九条规定:“本法第八条规定的事项尚未制定法律的,全国人民代表大会及其常务委员会有权作出决定,授权国务院可以根据实际需要,对其中的部分事项先制定行政法规,但是有关犯罪和刑罚、对公民政治权利的剥夺和限制人身自由的强制措施和处罚、司法制度等事项除外。”可见该条文仅明确了税率和征管制度由法律规定,而税种设立本身仅作为一项税收的名目,并无实质上的限制意义,因此其未表达完整的税收法定内容。此外,对于列举之外的“等税收基本制度”也缺乏详细的限定,容易造成理解和适用上的模糊。
                                4《税收征收管理法》第三条:“税收的开征、停征以及减税、免税、退税、补税,依照法律的规定执行;法律授权国务院规定的,依照国务院制定的行政法规的规定执行。”该条文同样仅着眼于税收征管的部分事项,未全面确立税收法定。
                                5此处所作的类型归纳,是基于各国宪法文本在哪一章节条款中确立税收法定原则的角度,目的在于比较分析税收法定入宪可依托的不同具体条文,及该类型条款注重的法理深度。事实上,对于税收规制较为重视的国家,可能在其宪法中同时采取多种模式,多层次地划定税收法定原则,控制政府征税权力。而笔者此处所作的分类仅论及对其中共通之处的提取,是否适宜在中国宪法中采取混合模式,将在下文进行论述。
                                6此外,还存在一种将税收立法事项当作特殊事项的方式,即在议会立法中区分税收、预算等“财政议案”和其他事项的“一般法案”,前者在议案提出、审议和通过程序均有特殊规定,例如财政法案不得交付全民公决,须由总统、总理或财政部长提出或认可,且仅得在议会众议院表决等要求。包括泰国、孟加拉国、尼泊尔、巴哈马、巴巴多斯、牙买加、津巴布韦、尼日利亚、塞拉利昂等国采取这种方式。但由于此方式的适用须基于该国政治体制为资本主义三权分立的架构,且立法机关为两院制形式等,对本文论题的参考价值不大,故不在正文中加以论述。
                                7根据《德意志联邦共和国基本法》第105条至第108条总结,该部分条文字数共两千余字。
                                8除上述国家外,税收法定主义规定于宪法财政专章的国家还有比利时、西班牙、哥伦比亚、爱沙尼亚、波兰、卢森堡、罗马尼亚、斯洛文尼亚、斯里兰卡、文莱、马来西亚、黎巴嫩、约旦、巴林、不丹、科威特、伊朗、海地、尼加拉瓜等国。
                                91975年由四届人大修改的宪法将原有一百零六条的“五四宪法”缩减为三十条,删去了大量公民权利和国家机构的表述或设置,展示出“以阶级斗争为纲”的思想。1978年“文革”结束后五届人大修改宪法,条文数量为六十条,一定程度上恢复了“五四宪法”的部分原则与内容,但仍受“左倾”影响而使得宪法中缺失人大代表的身份保障以及国家主席设置等内容,不能适应国家发展需求。1982年五届人大再次修改宪法,条文扩充至一百三十八条,补充了大量缺失内容,确认了“人民主权”、“法律至上”、“人人平等”等宪政原则,更将“公民的基本权利和义务”章节置于“国家机构”章节之前,成为此后我国施行的宪法基础文本。
                                10有学者主张在宪法五十六条后增加条款“税收的开征、停征与减税、免税等事项必须要依法律的规定进行;没有法律依据,任何人不得被要求缴纳税收;税收制度必须公平、合理”或“征税主体要依法行使征税权,非根据形式法律的明确规定,任何人不得被强迫缴纳任何税款”。[30-31]笔者认为,宪法第二章“公民的基本权利和义务”的条文大部分都是以“公民”作为主语,强调公民具有何种权利自由或承担何种义务责任;而且第五十六条本身也侧重于公民纳税义务,对其修订加以的限制也自然应当关注在纳税义务自身的边界。故此处所作的税收法定入宪设计,应当考虑与章节和所在条文的相适应性,以“公民”的“纳税义务”进行组句更为恰当。
                                11宪法第六十二条规定“全国人民代表大会行使下列职权:……(三)制定和修改刑事、民事、国家机构的和其他的基本法律;……”第六十七条规定:“全国人民代表大会常务委员会行使下列职权:…(二)制定和修改除应当由全国人民代表大会制定的法律以外的其他法律;(三)在全国人民代表大会闭会期间,对全国人民代表大会制定的法律进行部分补充和修改,但是不得同该法律的基本原则相抵触;…”

                                张旭.税收法定原则的宪法植入方式[J].税务与经济,2020(01):1-11.
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