On the Implementation of Formal Taxation Legalism——The Key Is to Perfect Tax Legislation System

我国落实税收法定主义必须首先迈过形式税收法定主义的门槛,即实现税收法定主义入宪和税收基本制度法律化。前者基于我国《宪法》中税收法定主义条款缺失的现状,应当循序在《立法法》、《税收征管法》和《宪法》中规定税收法定主义。后者则必须紧紧抓住税收立法体制的完善这一关键：在税收立法权的横向配置方面,应当以税收要素作为厘清税收基本制度和税收非基本制度范围分界的标准,进一步规范国务院的税收委任立法权;在税收立法权的纵向配置方面,应当改变当前省级政府系根据转授权就个别税收要素制定地方性政府规章的局面,而且该委任立法权应当授予省级人大。In order to implement tax legalism in China,the formal taxation legalism should be overcome. Namely,tax legalism should be included in the constitution and the basic system of taxation should be legalized. The former should adhere to the prescribed tax legalism in Legislation Law,Law of Administration and Collection and Constitution based on the current situation of the absence of tax legalism provisions in Constitution. The latter must focus on the perfection of taxation legislative system. The elements of tax should be utilized to divide the basic system of taxation and non-basic system of taxation in regard to horizontal allocation of taxation legislative power. It is important to further standardize the legislative power of Taxation Committee of the State Council. In terms of the vertical allocation of tax legislative power,it is important to change the current condition that the provincial governments formulate local regulations according to the delegated authority of some tax elements. It is also vital that the appointed legislative power should be granted to provincial people＇s congresses.国家社科基金项目“税制改革中的法律解释问题研究”（项目编号：15BFX132）; 司法部课题“《税收征收管理法》修订的重点难点问题研究”（项目编号：14SFB30038）; 中央高校基本科研业务费资助项目“财税金融法研究”（项目编号：20720151038