摘要
营业税改增值税立法是中国税收立法试点的一个典型案例,也是目前财税体制改革中的重要步骤。营业税改增值税立法的形式合法性来源于1985年全国人大对国务院的授权,但其实质合法性却是改革开放三十年来不断推进的社会转型和税制改革。从法治的视野观察,在所有税收条例上升为法律之前,1985年全国人大对国务院的授权无法废止;从历史的视野来看,税收条例长期暂行缺乏合法依据,需要尽快上升为法律。
The legislation of replacing the business tax with a value-added tax is a typical cases of the chinese tax legislation pilot, and also is the important step in the reform of taxation. Which the source of formal illegality has been authorized by the State Councilon behalf of theNational People＇s Congress（NPC） in 1985, but in fact, its material illegality is the reform and opening up thirty years of reform and opening up constantly promoting the social transformation and reform of the tax system. From the sight of the rule of law, before all tax regulations rise to law, the NPC can not repeal the authorization of the State Councilin 1985 ; from a historical perspective, tax regulations need to rise to law as soon as possible, because the lack of legal basis for a long time.
出处
《广西经济管理干部学院学报》
2016年第1期20-24,共5页
Journal of GuangXi Cadres College of Economic and Management
基金
2015年国家社会科学基金青年项目"税收立法模式实证研究(1977-2015)"(15CFX050)
国开行资助中央党校2015年校级项目"改革与立法的关系研究-从税制改革切入"(N02013140)的阶段性成果
关键词
立法试点
形式合法性
实质合法性
税制改革
税收法定
Legislation pilot
Formal legality
Material legality
Tax reform
Statutory taxation
