治国理政、财税改革与法治图景--中国语境下财税法律制度之建构

摘要

According to the report of the 18th NCCpC,the rule of law is the basic way for running the country. As a breakthrough point and focus of China’s reform of economic and political system,fiscal and taxation system reform is considered as an important touchstone which guides leading officials to think and act by law. After near-ly 30 years efforts,Chinese fiscal and taxation legal system has been established basically,and the concept of fis-cal democracy,tax legal doctrine and taxpayer rights protection concepts is propagated gradually,but there are al-so many theoretical and practical problems in tax revenue,budget expenditures and fiscal management areas. In the current and coming period,the ideal picture will be built which includes power-controlling,fiscal equilibrium and refined budget,leading the development of the fiscal and taxation legal system with Chinese characteristics.%执政党报告提出了法治是治国理政之基本方式的重要命题。财税体制改革作为中国经济和政治体制改革的突破口和着眼点，被认为是运用法治思维和法治方式来深化改革和推动发展最重要的试金石。经过近30年的努力，中国财税法律制度得以基本建构，财政民主理念、税收法定主义和纳税人权利保护原则等概念谱系得以确立并渐进完善，但在岁入课税、预算支出与财政管理等方面仍然存在诸多理论困境和实践难题。在当前和今后一段时间，财政控权理念、财税均衡主义和精细化绩效预算原则等规范图景会日渐清晰，并将成为新时期财税法治建设的重要目标，引领中国财税法律制度的可持续发展。