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The author:(作者)hpmailerpublished in(发表于) 2013/11/30 9:38:42 Scholars proposed tax legislation gradually returned to the national people’s Congress，
On November 24, in China's financial and tax law, organized by the society for financial law research center of Beijing University to host "modernization and reform of fiscal and tax system of governance" at the meeting, participants "prospect and deepening of the reform of tax", "promote the fair distribution of income tax law and innovation" discuss such issues, many scholars believe that implementation of statutory taxation is significant tax legislation should progressively returned to the national people's Congress.
According to reports, 18-consideration and adoption of the third plenary session of the CPC Central Committee on several major issues of comprehensive reform decision places great emphasis on the importance of financial and taxation systems and proposed "Finance is basic and important pillar of governance", "Science's tax system to promote social justice and achieve long-term peace and stability of the State system to protect", "implementation of the principle of taxation legitimacy" and so on.
In response, Central University of finance and Professor Jia Shaohua said that in terms of administering tax currently "is not enough", my 18 taxes, only personal income tax, corporate income tax and travel 3 has the highest legislative body of legislation, 15 other taxes, including the major taxes such as value-added tax, business tax and consumption tax, all State Council provisional regulations imposed.
Jia Shaohua believes that "such authorization is prone to corruption." He said: "I personally think we should gradually recover the tax legislative power to the national people's Congress, this is the essential requirement of the principle of taxation legitimacy. This matter can no longer hesitated. ”
Liu Jianwen, a professor at Peking University law school said that since the beginning of this year, NPC deputies proposed "right to set taxes," return to the people's Congress, the community responded to this plenary session Communique made clear to perfect legislation, much can be seen as a positive response from the return of tax legislation the NPC voices. Fiscal concerns both in the field of intergovernmental authority that matters of a constitutional nature, directly affect the taxpayer's interests in property, of course, should adhere to the rule of law thinking. He said: "of course, the return of tax legislation the national people's Congress, the pace steady and when you first consider perfecting the tax system through Congress legislation enacting a new tax law, timely modification of existing low-order after tax norms, wasted no time will rise to legal norms. "(Zhang Weijie)
11月24日，在中国财税法学研究会主办、北京大学财经法研究中心承办的“国家治理现代化与深化财税体制改革”座谈会上，与会者就“财税体制改革的深化与前瞻”、“促进收入公平分配的财税法创新”等问题展开讨论，多位学者认为，落实税收法定意义重大，税收立法权应逐步收归全国人大。
据介绍，十八届三中全会审议通过的《中共中央关于全面深化改革若干重大问题的决定》高度强调财税体制的重要性，提出“财政是国家治理的基础和重要支柱”、“科学的财税体制是促进社会公平、实现国家长治久安的制度保障”、“落实税收法定原则”等。
对此，中央财经大学教授贾绍华表示，在依法治税方面目前“还远远不够”，我国18个税种中只有个人所得税、企业所得税和车船税3个有最高立法机关的立法，其他15个税种，包括增值税、营业税、消费税等主要税种，都是国务院制定暂行条例开征的。
贾绍华认为“这种授权容易产生腐败”。他说：“我个人认为应该把税收的立法权逐步收回到全国人大，这是税收法定原则的本质要求。在这个事情上不能够再犹豫了。”
北京大学法学院教授刘剑文说，今年初以来，有人大代表提出“设税权”回归人大，社会各界纷纷响应，此番三中全会的公报明确提出要完善立法，相当程度上可以视为是对税收立法权回归人大呼声的积极回应。财税领域既关系到政府间权力划分这样的宪法性事项，又直接影响纳税人的财产权益，当然应当坚持法治思维。他说：“当然，税收立法权回归人大，步伐应该稳健一些，首先可考虑在完善税收制度时，通过人大立法形式制定新税种法，之后适时修改现行低位阶税法规范，不失时机地将之上升为法律规范。”(张伟杰)
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