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The author:(作者)归海一刀published in(发表于) 2013/11/14 3:12:06 Only 3 of the 18 taxes legislation legislative law of the NPC would like to change the
-Reporter Chen Liping
12 session of the national people's Congress legislative plan shortly before the announcement.
"The plan reflects a new legislative session of the national people's Congress for the term of the General requirements, with strong planning, coordination and scientific, will impact and promotion pattern of construction and development of the rule of law in the next five years, its importance speaks for itself. "Recently, on the legislation Research Institute of China Law Society Annual Conference in 2013, legislative research association Deputy Secretary-General, Professor at Renmin University of China law school received the legal daily reporter Feng Yujun, legislative experts interpret the content, significance and follow-up.
To assist in the new session of the national people's Congress, accurately grasp the situation of public opinion, scientific understanding of the legislative projects of social conditions, properly handle in relation to legal stability and reform movements, highlighting the legislative priorities, ensuring the quality of legislation and further promote scientific, democratic legislation, the planning prior to the introduction of legislation, legal participation perspective from their respective professional disciplines put forward a lot of opinions and suggestions.
By the law will be submitted to the national people's Congress of China "2013-2017 strengthening key legislation in the area of expert advice", filed 25 legislative recommendations, including legislative changes, modify the budget law, and so many of the proposals were published by the legislative plan to absorb. Feng Yujun was one of the main authors of the proposed draft. Their research focused on the nation's law schools and research institutes more than more than 100 legal experts, on the basis of in-depth investigation and analysis of five drafts, put forward a legislative proposal, and for reference by national people's Congress.
Planning began in the last century 80 's
What is planning? Feng Yujun said that legislative planning, national authorities must, in accordance with the relevant statutory powers, under the guidance of the principles of legislative policy and, according to certain practices, procedures and technologies to legislative objectives, arrangement and design of the process.
Feng Yujun said legislative plan is a unique feature of the legislative system in China, its essence is to configure the legislative priorities, in accordance with Community requirements and policies of the ruling party, by legislative order, hierarchy, and the rational design of the project achieving the priority distribution of legislative powers, benefits. Its scientization, systematization of legislation is an important way, contribute to the establishment of legal aid and the social needs of healthy balance, for scientific, democratic, orderly, efficient legislation.
As a matter of legislative practice, since the 80 's of the last century began, legislative plan has acquired 30 in China, and increasingly standardized and institutionalized and had an important impact on China's legislative practices. State Council in 1981 and from 1982 to 1986, economic and legislative planning; in 1986 the State Council formulated the "75" during legislative plan thereafter on a yearly basis the annual legislative programme. 1988 annual session of the national people's Congress, issued for the second session of the legal Committee of the national people's Congress on the five-year legislative plan's initial vision, 1991 annual session of the national people's Congress officially made between October 1991 and the legislative plan. Since then, as the mandate of the sessions of the national people's Congress, has developed a five-year legislative plan and the annual legislative programme. Respectively so far, eight, nine, ten sessions, plenary session of the national people's Congress legislative planning. Local people's Congress since 1988, have gradually begun to develop legislative plan. At present, China has formed a planning system with Chinese characteristics.
Feng Yujun to national Standing Committee of legislation planning for cases said, its organization coordination role performance in: clear has legislation task and term target, makes national Standing Committee in carried out work in the formed Heli, legislation work to implementation; clear has legislation principles, and focus and requires, legislation of way, and method constantly innovation, planning-oriented social needs and people of major concerns; clear has task Division, formed has "Organization, and practice, and personnel, and progress four implementation" system, legislation project implementation more has guarantees.
Feng Yujun said that although we have form a socialist legal system with Chinese characteristics, but the form does not mean that the legal system of legal system in place. Accompanied by the steady development of society, laws creating "waste State modified-release" not only does not stop, its mandate would be more burdensome and difficult. It should be said that a socialist legal system with Chinese characteristics and the legislative mechanism of continuous improvement and development is the "build a well-off society", "promoting the rule of law" greatness consists of inherent and critical practice.
Legislative planning is very important bright spot
Feng Yujun introduced legislation will put forward legislative proposals in the study, most of it is absorbed, as laws of legislative changes, modifications of the organic law of the people's courts and people's procuratorates, several changes of intellectual property law, budget law changes, tax legislation, it can be said exactly the same. Throughout all of the planning project for the 68, highlights are:
--Amending the legislation law. Legislative amendment legislation as conditions mature, be submitted for deliberation within the term of Office of the first draft law, matters a lot. Implementation of the legislation law for 12 years, to advance their legislative work, and constantly improve the quality of legislation plays an important role. But with the deepening of reform and opening up, the existing legislation has not fully adapted to the objective needs. Horizontal legislation such as the national people's Congress and its Standing Committee and the State Council permission issue, vertically divided-Central and local legislative issues. Modified legislation law should according to advance science legislation, and democratic legislation of principles, further draw Central and place, and power organ and administrative organ of legislation permission, to place moderate decentralization legislative power, played place innovation legislation of enthusiasm; specification ordered participation legislation activities of way, and forms and program, perfect legislation Symposium, and hearing, and demonstration will and announced legal regulations draft sought views, system, established sound public views expression mechanism and adopted public views of feedback mechanism, Makes legislation more full reflected general masses of wishes; perfect NPC representative participation legislation work mechanism, full played NPC representative in legislation work in the of role; perfect legal case considered system, established sound science democratic of considered and vote mechanism; established legislation Qian of project demonstration system, constantly improve legislation of scientific, and rationality, further enhanced legal regulations of can operation sexual; inhibition legislation in the of sector interests, prevent sector interests legalized,.
--Amendment of administrative procedure law and the administrative reconsideration law. Existing administrative procedure has enacted more than 20 years, in implementation in the encountered many new situation, cannot adapted market and social management innovation of practice needs, main is: on administrative relative people interests relief insufficient, by case range had small, compensation standard not high; missing administrative litigation mediation system; Court how for legitimacy review provides not clear, court trial and administrative organ of free CD volume right boundaries not Qing. Summary of required implementation experience, make amendments in due course. Current administrative reconsideration law since its 1999 introduction, annual average of administrative reconsideration organs at all levels to resolve administrative disputes over more than 80,000, in maintaining social stability and protect people's legitimate rights and interests, promotion of administration by law play an important role. Revised administrative reconsideration law of the main considerations: first, with the development of practice, existing review system function, the scope of acceptance, organizational structure, operating mechanism, and exposed a number of problems, affecting the function of the system play. Second, the administrative review in practice to find some effective new methods, new initiatives, Legislative Affairs Office of the State Council was reformed around the pilot, has the necessary experience, way to determine maturity. Third, addressing socio-administrative dispute complicated new situations in transition, creating more equitable, effective, convenient and low-cost dispute resolution mechanisms.
--Sales tax law is enacted, modify the administration of tax laws. China's existing 18 taxes, only 3 tax belongs to the NPC legislation, the others all administrative rules and regulations. Abolition in the 1980 of the 20th century, experts have recommended that the national people's Congress earlier authorized the State Council set taxes, determined by the NPC Standing Committee legislative tax (value added tax, real estate tax, resource tax, environmental tax) sets and collection. One top priority is the development of value added tax law, changes in the tax laws. In the structure of China's current tax system, VAT and business tax turnover tax are two of the most important taxes, separation of the two in parallel. Among them, the VAT tax base cover apart from the construction of the second and tertiary industries in most sectors of business tax is chargeable. Tax arrangements that began in 1994, to promote the economic development and revenue growth has played an important role. With the development of market economy, the industry practice of using different tax systems respectively, reveals its inherent unfairness, injustice leads to double taxation and tax burden, is not conducive to optimizing the economic structure. In summing up the tax reform should be based on pilot experience, uniformly VAT law is enacted by the national people's Congress. In recent years my of economic social environment occurred has is big of changes, tax levy management law has cannot completely adapted actual needs: a is the law of obligations standard color had strong, on taxpayers legitimate right of protection exists missing; II is the law of entity sexual strong Yu program sexual, should appropriate reduced entity sexual provides, perfect tax program; three is according to streamlined effectiveness, and optimization service, and effective regulatory of principles, reform tax collection system, clear the tax collection sector Zhijian of coordination mechanism, strictly legal responsibility.
--Revised company law. Modified company law of main content should including: to authorized capital system replaced statutory capital system, reduced registered capital minimum limits, and relaxed capital raised foot requires; canceled company external investment proportion of restrictive articles, promotion to investment main formed for logo of modern enterprise corporate system of established; clear Group and holdings company in company law in the of status, better to protection investors and consumers interests; modified shareholders representative litigation of applies range ; On launched established of Corporation and raised established of Corporation of approval way be difference, on State SMEs and collective enterprise of reform and Corporation of development take support and Catholic attitude; after-tax profit in the not forced extraction chest; increased on Corporation established Shi intangible assets discount shares proportion of provides, or on tangible assets and intangible assets ratio made restrictive provides; additional independent non-executive directors, perfect supervision mechanism.
--Modify three foreign investment laws. Purposes after the venture was announced on July 8, 1979, and successively promulgated law on Chinese-foreign contractual joint ventures, foreign-funded enterprises was, form the core legislative framework for foreign investment. Due to history of causes, this framework has several big defects: three a law is to uses foreign of forms to specification foreign investment of, basically belonging to commercial organization law category, but even is foreign investment of forms, three a law also didn't all cover, as personal investment enterprise, and partnership enterprise is by State other of administrative regulations adjustment,; three a law basically is principle provides, needs State of administrative regulations as added and filled blank, to legal and administrative regulations of conflict created has conditions, continues to maintained status, Without an integrated risk system; three laws did not cover all areas of foreign investment, are not able to adjust all or most problems of foreign investment in China, such as the crux of the matter of access for foreign investment, we are issued through the Department of State's list of industries for foreign investment solutions, the existing three-nothing to do with the law. At present, foreign investment situation and backgrounds have undergone great changes, China's entry into the World Trade Organization should implement national treatment, foreign law of companies involved in the partial specification (such as foreign-funded enterprises, change, destroy, organizational forms, stock transfer and control) into the company, it is a foreign one to adjust position. Clean up "foreign law" of public law norms, foreign investors in investment management law is enacted. The point is: through the incorporation of international treaties, domestic code for foreign investors of investment principles, access system, access to administrative examination and approval, the national security review, following the expropriation and remedy of administrative regulations, enterprises.
Continue to improve the NPC's law system
Feng Yujun said that due to the only legislative plan are published, not issues related to legislative reform.
"Managing social relationships are constantly changing and stability of legal relations, is a prominent problem in China's current legal system construction in the face. "Feng Yujun said, we solve this dilemma now is generally used for implementing State reform and abolishment of the law. This may be a feasible way, but high operational costs, long life cycle, it is difficult to better adapt to the developments in the situation. Legal interpretation is to achieve legal certainty and social relationship between changes in balance is an important method. If legal provisions involves of is specific provides, dang situation occurred changes Shi, only through legal of State modified waste, as set new of charges, and sentence, new of punishment measures or new of taxes, and rate,; but if involves of is principles provides, new of provides and original provides in in principle is consistent of, is completely can through legal explained of way, without non-to on legal State modified waste. Therefore suggested that in the future under viable conditions, interpretation of the law as much as possible, make the law better adapted to the new situation of reform and opening up.
Feng Yujun believes that real legislative work, have adopted a variety of measures, such as holding public hearings, public law case, to seek the views of the public and other expanded legislative democracy and citizen's orderly participation, achieve a better result. In future, should continue to adhere to the effective manner, and to make them more standardized and institutionalized.
(Original title: to highlight the legislative focus on ensuring the quality of legislation)
□本报记者陈丽平
十二届全国人大常委会立法规划前不久公布。
“这一规划体现了新一届全国人大常委会对任期内立法工作的总体要求，具有鲜明的计划性、协调性和科学性，必将深刻地影响和促进未来五年我国法治建设与发展的格局，其重要性不言而喻。”近日，在中国法学会立法学研究会2013年学术年会上，立法学研究会常务副秘书长、中国人民大学法学院教授冯玉军接受了《法制日报》记者专访，对立法规划的内容、意义和后续工作进行了专家解读。
为协助新一届全国人大常委会准确把握国情民意，科学认识立法规划项目的社会条件，妥善处理法律稳定性和改革变动性的关系，突出立法重点，确保立法质量，进一步推进科学立法、民主立法，在这个立法规划出台之前，法学界积极参与，从各自专业学科角度提出不少意见建议。
由中国法学会向全国人大常委会提交的“2013-2017年加强重点领域立法的专家建议”，提出了25件立法建议，包括修改立法法、修改预算法等很多建议被此次公布的立法规划吸收。冯玉军是该建议稿的主要撰写人之一。他们的研究集中了国内法学院校和科研院所一百多位法学专家的意见，在深入调查分析的基础上，五易其稿，提出了立法规划建议稿，供全国人大常委会参考。
立法规划始于上世纪80年代
什么是立法规划？冯玉军说，立法规划是一定的国家机关，依照法定的职权，在立法政策与原则的指导下，根据一定的方式、程序与技术，对立法的目标、进程所进行的系统安排与设计。
冯玉军说，立法规划是我国一项独具特点的立法制度，其实质是配置立法优先权，即按照社会需求和执政党政策，通过对立法次序、层级和项目的理性设计实现立法权力、利益的优先分配。它是立法科学化、系统化的重要方式，有助于建立法律供给与社会需求的良性平衡，实现科学、民主、有序、高效立法。
作为一项立法惯例，自上世纪80年代始，立法规划在我国已存续30年，且日益规范化、制度化，对我国的立法实践产生了重要影响。国务院最早于1981年制定了1982年至1986年的经济立法规划；1986年国务院制定了“七五”期间的立法规划；此后按年度制定年度立法计划。1988年七届全国人大常委会第二次会议印发《全国人大法律委员会关于五年立法规划的初步设想》，1991年七届全国人大常委会正式制定了1991年10月至1993年3月的立法规划。此后，随着各届全国人大的任期，都制定了五年立法规划和年度立法计划。至今分别制定了八届、九届、十届、十一届全国人大常委会立法规划。地方人大常委会自1988年也逐渐开始制定立法规划。目前我国已形成极具中国特色的立法规划制度。
冯玉军以全国人大常委会的立法规划为例说，其组织协调作用表现在：明确了立法任务和任期目标，使全国人大常委会在开展工作中形成合力，立法工作得以落实；明确了立法原则、重点和要求，立法的方式、方法不断创新，规划面向社会需求和人民的重大关切；明确了任务分工，形成了“组织、实践、人员、进度四落实”制度，立法项目落实更有保障。
冯玉军说，尽管我们已形成中国特色社会主义法律体系，但法律体系的形成并不等于法律体系的完备。伴随着社会的不断向前发展，法律创制工作方面的“立改废释”不仅不会停止，其任务反而更加繁重和艰难。应该说，中国特色社会主义法律体系和立法机制的不断完善与发展，是“全面建成小康社会”、“全面推进依法治国”伟大实践的内在要求和重要组成。
立法规划十分重要亮点频现
冯玉军介绍，立法学研究会提出的立法规划建议，大部分都被吸收，其中像立法法的修改，人民法院和人民检察院组织法的修改、几个知识产权法的修改，预算法的修改、税收立法等，可以说完全一致。纵观全部68件立法规划项目，可谓亮点频现：
——修改立法法。立法规划把立法法修改列为条件比较成熟、任期内拟提请审议的首项法律草案，意义非凡。立法法实施12年来，对推进立法工作、不断提高立法质量发挥了重要作用。但是随着改革开放的不断深入，现行立法法已不完全适应客观需要。诸如全国人大及其常委会与国务院横向立法权限的划分问题、中央与地方立法权限的纵向划分问题。修改立法法应当按照推进科学立法、民主立法的原则，进一步划清中央与地方、权力机关与行政机关的立法权限，给地方适度下放立法权，发挥地方创新立法的积极性；规范有序参与立法活动的途径、形式和程序，完善立法座谈会、听证会、论证会和公布法律法规草案征求意见等制度，建立健全公众意见表达机制和采纳公众意见的反馈机制，使立法更加充分体现广大人民群众的意愿；完善人大代表参与立法工作机制，充分发挥人大代表在立法工作中的作用；完善法律案审议制度，建立健全科学民主的审议和表决机制；建立立法前的立项论证制度，不断提高立法的科学性、合理性，进一步增强法律法规的可操作性；抑制立法中的部门利益，防止部门利益合法化等。
——修改行政诉讼法和行政复议法。现行行政诉讼法已颁布20余年，在实施中遇到许多新情况，不能适应市场经济和社会管理创新的实践需要，主要问题是：对行政相对人权益救济不足，受案范围过小，赔偿标准不高；缺少行政诉讼调解制度；人民法院如何进行合法性审查规定不明确，法院审判权与行政机关的自由裁量权界限不清。需总结实施经验，适时作出修改。现行行政复议法自1999年颁行以来，各级行政复议机关年均化解行政争议8万余件，在维护社会稳定、保护人民群众合法权益、推进依法行政发挥了重要作用。修订行政复议法的主要考虑：一是，随着实践的发展，现行复议制度在功能定位、受理范围、组织体制、运行机制等方面暴露出一些问题，影响了制度功能的发挥。二是，在行政复议实践中也摸索出一些行之有效的新方法、新举措，国务院法制办也在各地进行了改革试点，有必要总结经验，把成熟办法确定下来。三是，应对社会转型期行政争议复杂多样的新形势，打造更加公正、有效、便捷、低成本的纠纷化解机制。
——制定增值税法、修改税收征收管理法。我国现行的18个税种中，仅有3个税种属于人大立法，其余皆出于行政法规、规章。早有专家建议全国人大废止20世纪80年代对国务院设置税种的有关授权，由全国人大常委会立法确定各类税种(增值税、房产税、资源税、环境税等)的设置和征收。其中重中之重，是制定增值税法、修改税收征管法。在我国现行税制结构中，增值税和营业税是最为重要的两个流转税税种，二者分立并行。其中，增值税的征税范围覆盖了除建筑业之外的第二产业，第三产业的大部分行业则课征营业税。这一始于1994年的税制安排，为促进经济发展和财政收入增长发挥了重要作用。随着市场经济的发展，这种分行业分别适用不同税制的做法，日渐显现出其内在的不合理性，导致了重复征税和税负不公，也不利于经济结构的优化。应在总结税改试点经验的基础上，由全国人大常委会统一制定增值税法。近年来我国的经济社会环境发生了很大的变化，税收征收管理法已不能完全适应实际需要：一是该法的义务本位色彩过强，对纳税人合法权利的保护存在缺失；二是该法的实体性强于程序性，应当适当减少实体性规定，完善征税程序；三是按照精简效能、优化服务、有效监管的原则，改革税收征管制度，明确各税收征管部门之间的协调机制，严格法律责任。
——修改公司法。修改公司法的主要内容应包括：以授权资本制取代法定资本制，降低注册资本最低限额、放宽资本募足要求；取消公司对外投资比例的限制性条款，促进以投资主体形成为标志的现代企业法人制度的建立；明确集团公司和控股公司在公司法中的地位，更好地保护投资者和消费者利益；修改股东代表诉讼的适用范围；对发起设立的股份有限公司和募集设立的股份有限公司的审批方式加以区别，对国营中小企业和集体企业的改革和股份有限公司的发展采取扶持和宽容态度；税后利润中不强制提取公益金；增加对股份有限公司设立时无形资产折价入股比例的规定，或对有形资产与无形资产比值作出限制性规定；增设独立非执行董事，完善监督机制。
——修改三部外商投资法律。中外合资经营企业法于1979年7月8日公布后施行，我国又陆续公布实施了中外合作经营企业法、外资企业法，构成外商投资立法框架的核心。由于历史的原因，这个框架有几大缺陷：三个法是以利用外资的形式来规范外商投资的，基本上属于商业组织法范畴，但即便是外商投资的形式，三个法也没全部覆盖，如个人投资企业、合伙企业也是由国务院其他的行政法规调整等；三个法基本上是原则性规定，需要国务院的行政法规作为补充乃至填补空白，给法律与行政法规的冲突创造了条件，继续维持现状，有法制不统一的风险；三个法并没有覆盖外商投资的一切领域，并不能够调整外商在华投资的所有问题或大多数问题，如外商投资最核心的准入问题，我们是通过国务院颁发的外商投资产业目录的方式来解决的，现行的三个法完全不涉及。当前，外商投资的形势与背景已发生了很大变化，我国加入了世界贸易组织，应实施国民待遇，外资企业法中涉及公司的部分规范(如外资企业的产生、变更、消灭、组织形态、股权转让及其治理等)纳入公司法，便已具备内外资企业一体调整的条件。清理“三资企业法”中的公法规范，制定境外投资者投资管理法。其要点是：通过对国际条约的纳入方式，实现国内化；规范境外投资者的投资原则、准入制度、行政审批、国家安全审查、准入后的管理规定、企业征收征用以及救济途径。
继续完善全国人大立法制度
冯玉军说，由于此次公布的仅是立法规划，不涉及立法体制改革的问题。
“处理好社会关系的经常变动与法律稳定性的关系，是我国当前法制建设面对的一个突出问题。”冯玉军说，解决这个矛盾，现在一般是采用对法律实行立改废的方法。这虽不失为一种可行方式，但运作起来成本高、周期长，难以较好适应形势的发展变化。而采用法律解释，则是实现法律稳定性和社会关系变动性之间平衡的一个重要方法。如果法律条文涉及的是具体规定，当情况发生变化时，只能通过法律的立改废，如设定新的罪名、刑期，新的处罚措施或新的税种、税率等；但是如果涉及的是原则规定，新的规定与原有规定在原则上是一致的，则完全可以通过法律解释的方式，不必非要对法律立改废。因此，建议今后在可行的条件下，尽可能多运用法律解释的方式，使法律更好地适应改革开放的新形势。
冯玉军认为，在现实立法工作中，已经采用各种措施，如举行听证会、公开法律案向公众征求意见等，扩大立法民主和公民的有序参与，收到了较好效果。今后，应继续坚持这些有效的方式，并使之更加规范化、制度化。
(原标题：突出立法重点 确保立法质量)
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