發(fā)布時(shí)間：2018-02-06 05:34

  本文關(guān)鍵詞： 央地關(guān)系 財(cái)稅法治 稅收法定 分享與共治 政治經(jīng)驗(yàn)　出處：《東北師大學(xué)報(bào)(哲學(xué)社會(huì)科學(xué)版)》2017年06期 　論文類型：期刊論文

【摘要】：新時(shí)期"深化財(cái)稅體制改革"為解決我國(guó)中央與地方政府事權(quán)與財(cái)權(quán)不匹配的矛盾指明了方向。財(cái)稅法治與稅收法定成為破解中央與地方財(cái)稅關(guān)系的出發(fā)點(diǎn)與著力點(diǎn)。透過對(duì)英國(guó)財(cái)稅法治經(jīng)驗(yàn)的考察,發(fā)現(xiàn)其地方財(cái)稅制度的法治化進(jìn)程,在"稅收法定原則"與"無代表不征稅"的基礎(chǔ)上,實(shí)現(xiàn)了公共財(cái)政的集中征收與合理支出,突顯出英國(guó)代議制下中央集權(quán)主義與地方自治主義的博弈,體現(xiàn)為事權(quán)與稅權(quán)的法定、央地財(cái)稅關(guān)系的厘清、社會(huì)監(jiān)督主體的參與以及央地財(cái)稅權(quán)分享與共治的階段性演化等特征。在我國(guó)全面推進(jìn)依法治國(guó)之際,強(qiáng)調(diào)財(cái)稅法治化建設(shè),以稅收法定為基準(zhǔn),以財(cái)政民主為抓手,改進(jìn)和完善法治化語境下的中央與地方事權(quán)與財(cái)權(quán)關(guān)系,成為了當(dāng)前深化經(jīng)濟(jì)改革的發(fā)力點(diǎn)與突破點(diǎn)�；诖�,清醒看待域外經(jīng)驗(yàn),服務(wù)我國(guó)現(xiàn)實(shí),從分享與共治的維度來提升中央與地方財(cái)稅法治化建設(shè)的水平。在此過程中還應(yīng)特別注意政治經(jīng)驗(yàn)對(duì)央地財(cái)稅法治建設(shè)的影響和作用。
[Abstract]:In the new period, "deepening the reform of fiscal and taxation system" has pointed out the direction to solve the contradiction between central and local governments' mismatch between administrative power and financial power. The rule of law of finance and taxation and taxation law have become the starting point and the starting point of breaking the relationship between central and local finance and taxation. Based on the experience of Britain's fiscal and taxation rule, It is found that the process of legalization of local fiscal and taxation system has realized the centralized collection and reasonable expenditure of public finance on the basis of "legal principle of taxation" and "no representative does not collect taxes". It highlights the game between centralism and local autonomy under the representative system of Britain, which is embodied in the legal relationship between administrative power and tax power, and the clarification of the relationship between central and local finance and taxation. The participation of the main body of social supervision and the stage evolution of the sharing and co-governance of fiscal and taxation power in central and local areas. At the time of comprehensively promoting the rule of law in our country, it is emphasized that the construction of fiscal and taxation rule by law should be based on tax law, and fiscal democracy should be taken as the starting point. Improving and perfecting the relationship between central and local administrative power and financial power in the context of rule of law has become the starting point and breakthrough point for deepening economic reform. From the perspective of sharing and co-governance, we should improve the level of the legal construction of central and local finance and taxation. In the process, we should also pay special attention to the influence and function of political experience on the construction of fiscal and taxation rule of law in central and local areas.
【作者單位】： 南開大學(xué)法學(xué)院;
【基金】：吉林省法學(xué)會(huì)2016年度一般研究課題(JFXH2016B24) 中國(guó)博士后科學(xué)基金2015—2017年度國(guó)際交流計(jì)劃派出項(xiàng)目(20150029) 南開大學(xué)百名青年學(xué)科帶頭人培養(yǎng)計(jì)劃的資助
【分類號(hào)】：D922.2

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本文編號(hào)：1493706