作者：熊伟
简介：深圳大学法学院教授
出版日期：2025年6月9日
摘要：党的二十届三中全会提出全面落实税收法定原则的改革任务，为我国税收法治建设擘画了新蓝图。全面落实税收法定原则不限于实现 “一税一法”的形式法制，更是一项以税收法治为依归的系统工程。回归税收法定原则的本源属性，保持税收法律系统的内部一致性和外部开放性，是全面落实税收法定原则的构造路径。在税法的内部系统层面，从有法可依到良法善治，立足科学立法、严格执法、公正司法、全民守法的整体性推进，是系统内部补强的实践路径。在税法的外部系统层面，其与非税收入系统、财政系统和市场系统的要素协同，是全面落实税收法定原则必要的外部联动。
关键词：税收法定原则 财税体制改革 财税法治
Author: Xiong Wei
About author: Shenzhen University Law School Professor
Online:2025-06-09
Abstract:The Third Plenary Session of the 20th CPC Central Committee proposed the reform task of ‘fully implementing the principle of law-based taxation’, outlining a blueprint for advancing the rule of law in taxation in China. The full implementation of this principle is not limited to the achievement of the formal legal system of ‘one tax and one law’; rather, it is a systematic endeavor guided by the principle of the rule of law in taxation. Returning to the inherent attributes of the principle of law-based taxation, ensuring internal consistency and external openness within the legal system of taxation is the structural pathway to achieving this task. At the level of the internal system of tax law, from ‘having laws to follow’ to ‘establishing good laws and ensuring sound governance’, advancing sound lawmaking, strict law enforcement, impartial administration of justice and the observance of the law by all is the practical pathway to strengthen the system from within. Externally, the coordinated interaction with non-tax revenue systems, fiscal systems, and market systems provides critical support for fully implementing the principle of law-based taxation.