一元多层次税法立法目的体系的建构

我国绝大多数制定法设置了立法目的条款,但目前已制定的12部单行税收实体法中仅有两部设置了立法目的条款。立法目的旨在声明一部法律的精神内核,同时也作为基石范畴统摄整部法律。税法目的在立法上的罅漏应为立法者有意为之之结果,一方面是因为尚欠缺提炼目的的制度基础、本土经验与理论共识,另一方面是留待制定《税法总则》或《税法典》时作出。税法目的的提炼既是《税法总则》或《税法典》制定中的必备要素,又是税法理论体系完善的观念基础,具有重大的理论意义与现实意义。从法益、功能与规范三条路径入手,经由"经济宪法—税法总则—单行实体税法"的双向互动路径,可以提出"一元多层次税法立法目的体系"的建构设想,一元即以纳税人权益为核心,多层次即以财政目的、经济目的、社会目的为基础的开放性目的体系。依照一元多层次的税法目的,税法学应当迈向宪治主义,实现纳税人与政府的共治。

The Construction of the Legislative Purpose System of Unitary and Multi-level Tax Law

Most statutory laws set up legislative purpose clauses in China, but only two of the twelve tax substantive laws that have been enacted have set up legislative purpose clauses. The purpose of the legislation is to declare the spiritual core of a law, and at the same time as a cornerstone category to control the entire law. The legislative deficiencies of tax law purpose should be the result of the legislator’s intentional actions. On the one hand, it is due to the lack of institutional basis, local experience and theoretical consensus for the purpose of refinement, on the other hand, it is left to be specified upon the formulation of the General Principles of the Tax Law or the Tax Code.The refinement of the purpose of the tax law is not only an essential element in the formulation of the General Principles of the Tax Law or the Tax Code, but also the conceptual basis for a perfect tax law theoretical system, which has great theoretical and practical significance. Starting from the three paths of legal interest, function and regulation, through the two-way interactive path of “economic constitution-general rules of tax law-single entity tax law”, it is possible to propose the constructive conception of a “unitary and multi-level tax law legislative purpose system”.Unitarity is centered on taxpayers’ rights and interests, multi-level is an open purpose system based on fiscal, economic, and social goals. In accordance with the purpose of unitary and multiple levels of tax law, the science of tax law should move towards constitutionalism and realize the co-governance between taxpayers and the government.