作者：俞祺
作者介绍：北京大学法学院助理教授，法学博士，北京大学宪法与行政法研究中心研究员
出版日期：2023年4月9日
内容提要 传统法律保留理论无法合理解释为何罪刑法定、税收法定、组织法定、物权法定等原则应在立法权配置的纵向维度适用，法律保留的理论基础应结合央地关系框架加以拓展。纵向法律保留是央地立法权配置的一种特殊模式，存在于单一制国家，在内容和形式上均不同于联邦制下的分权制度。我国纵向法律保留的规范依据包括个别规范和一般规范两个层面，一般规范依据形成了对个别规范依据的总结和补充。根据对这些规范含义的解释，我国纵向法律保留的范围涉及社会主义政治统一和市场统一两个维度。另外，从世界范围内观察，纵向法律保留存在严格与不严格两种模式，社会主义制度必然要求在部分领域采用严格的法律保留模式。综合纵向法律保留的范围和程度两个方面的考虑，具体保留规范的适用可进一步精确化。
关键词 法律保留 纵向分权 立法权 法制统一 单一制
Abstract: The traditional theory of law reservation cannot rationally explain why the principles of legality, statutory taxation, statutory organization, and numerus clausus can be applied in the vertical dimension of legislative power allocation. The theoretical basis of law reservation should be expanded in the framework of central-local relations. Vertical law reservation is a special model for the configuration of legislative power between central and local authorities, which exists in unitary states and differs in content and form from the system of separation of powers under a federal system. The normative basis for vertical law reservation in China consists of two levels: individual norms and general norms, with the general norms forming a summary and supplement to the individual norms. According to the interpretation of the meaning of these norms, the scope of law reservation in China relates to two dimensions, namely socialist political unity and market unity. From a worldwide perspective, there are both strict and less strict models of vertical law reservation, and a socialist system necessarily requires the adoption of a strict model of law reservation in some areas. Considering both the scope and extent of vertical law reservation together, the application of specific norms can be further refined.