税收法定原则下的燃油税法定

在《立法法》修改税收法定原则的大背景之下,燃油税的改革迎来了良好契机。税收法定主要是指税收要素法定、税收要素的明确、税收征收程序的法定。燃油税在贯彻税收法定原则上存在征收依据不合理、税率变动不合理、征收程序不合理等问题。据此提出建议:燃油税法立法权回归最高立法机关、完善燃油税法律法规、限制政府征收燃油税的权力。

Legitimacy of fuel tax under principle of legislative taxation

Under the background of modification of the principle of legislative taxation in the Legislation Law, the reform of fuel tax is facing a good opportunity. Legislative taxation mainly refers to the legitimacy of tax element, the clarity of tax element, and the legitimacy of tax procedure. Problems existed in the implementation of principle of legislative taxation of fuel tax, such as the improper basis of levying, the improper alteration of tax rate, and the improper procedure of levying, etc. Suggestions are brought forward according to it: the legislative power of fuel tax law should return to supreme legislature, the laws and regulations of fuel tax should be perfected, and the levying power of fuel tax of government should be limited.