On crisis response and effective development of tax law

Keywords: crisis response / tax Law issues / effective development

Summary: China's response to the economic crisis, a lot taken for the effectiveness of fiscal policy are very significant, but in the tax legislative system, the exercise of power, transparency, procedural safeguards, and the rule of Law in the legal sense, but there was a glaring problem, have a direct impact on tax Law effective development, must be systematically resolved, crisis response and the tax Law effective internal correlation between the development, particularly in the field of tax Law requires to enhance risk control, Information disclosure, change of circumstances, tax regulation and other theories, to better reforms of the taxation rule of law, promote economic and social development of benign operation and coordination.



One of the problem

Developing countries is the most important contemporary theme of a country's development must follow the law, concerned about the overall coordination and sustainable development, continue to prevent and resolve various crises in order to achieve positive economic and social development and effective operation at the same time, a country's development requires a lot of public goods supply, and therefore can not do without state financial support, and financial level of the rule of law is directly concerned in the economic and social comprehensive, coordinated development, impact on people's well-being and human rights achieved. Thus, for a country's development should not only focus on their coordination, effectiveness, should also be concerned with the fiscal rule of law, the well-being and other aspects of relevance.

From the development of coordination and effectiveness, how to prevent and resolve the economic crisis, social crisis and other crises, is undoubtedly an important sustainability issue since .2008 international financial crisis or economic crisis, as the accumulation process of economic operation the concentration of the outbreak of many problems, not only seriously affect the economic development of effective, could also lead to political, social, legal and many other areas of crisis, the face of crisis, only the courage, the camera moving, syndrome differentiation, it may be saved the day, turned the corner.

In response to the economic crisis, countries generally adopt a variety of economic policy, in which fiscal policy is particularly important. A lot of budget spending, tax relief, debt issuance, government procurement, the specific use of fiscal policy tools to make fiscal policy response to the crisis in the credit to Wei, while the means of implementation of the above types of tax, the tax law without effective protection. thus given rise to crisis response and tax law, the well-being and other aspects of inter-related.

In fact, based on legal principles, the budget, tax, treasury and other areas, we need to act strictly according to law, even if the crisis hours are not exceptional for this reason, in the process of national crisis, the adjustment of tax law has attracted increasing attention, tax legislation has been further refined. At the same time, based on emergency crisis response and many other factors, a departure from the rule of law all kinds of problems may occur, so that the hidden potential tax and legal system, if not adjusted, they may form the tax law in the development of crisis affecting effective development of tax law.

For this reason, this article will focus on analyzing the process of China's response to the crisis by the use of various fiscal means, of which there are legal issues, and proposed tax law effective development, emphasizing aspects of the crisis Yingdui effective not only to focus on economic development [1] should also focus on various types of institutional arrangements to resolve the crisis of legitimacy and legality, especially as an important means to deal with the crisis fiscal policy and relevant legislation, should be the rule of law, so as to better achieve the tax law purpose. In addition, the paper also stressed that the crisis response and effective development of tax law, tax law research to help deepen the same time, further in-depth study of tax law, tax law, but also help to promote effective development, and contribute to crisis prevention and resolution. Therefore, this paper also proposed a tax law research should further deepen the concern of a number of tax law theory.

Second, the fiscal crisis of the main means parsing

In response to the financial crisis, financial crisis and the economic crisis on the overall process, the widely use of fiscal measures, in particular, budget expenditures and tax relief means. From our point of view, the main response to the crisis by the use of fiscal measures, including budgetary measures, tax measures, bond measures, government procurement means the transfer of means of payment and so on. For these means, can be further detailed analysis:

1 budget means after the crisis, China's proactive fiscal policy to restart and expand budget expenditures to the investment of public funds by the government to solve the problem of insufficient effective demand, the State introduced within two years plans to invest four trillion yuan , has attracted wide attention at home and abroad, it is with the United States of $ 700 billion economic stimulus package, are a direct response to the crisis and important tool.

2 tax means our response to the crisis and the implementation of tax measures is very rich, and chose to be enumerated as follows: First, tax adjustments, the state in order to promote capital market development, lower stock trading stamp duty to 0.1% ; [2] In order to increase tax revenue, to achieve the goal to guide consumption, to increase the liquor, tobacco consumption tax, etc. In addition, the state also adjusted the number of "quasi-taxes", such as in the VAT field, the small-scale reduce the taxpayer's tax rate is 3 percent, while the increase in the export tax rebate rate to encourage exports. [3] Second, the tax base adjustment, such as the consumption-type VAT, corporate income tax deduction adjustments or deductions range, while the oil of the "tax reform", [4], etc.; Third, tax incentives, the implementation of a large number of tax breaks, such as personal income tax in the tax-free interest on savings deposits, [5] and so on.

3 bonds means bonds means has become an important measure to deal with economic fluctuations, [6] In 2007, China decided to stage release 1.55 trillion special treasury bonds. In addition, China's implementation of the 4 trillion yuan investment plan, a considerable part of the funds from treasury bonds in the course of the economic crisis, whether it is to make up the deficit, [7] or on stimulating domestic demand, debt instruments have an important role.

4 procurement means the Government's public procurement, directly affect the interests of the majority of market players, as well as the market's overall prosperity and recovery. Procurement means the use, not only to the main micro-interests, but also to national interests and national economic development , it can play a certain extent, the role of macro-control. It can give priority to buy domestic products, [8] purchasing scale, proportion, the number of how, etc., not only on the important issues of domestic law, and even involve the coordination of international economic and legal [9]

5 switch support means government procurement and transfer payments, although the same as an important form of budget expenditures, but its nature, fields, etc. After all, different aspects of the crisis response, we must have a direct impact on the market of the main production and operation of government procurement, but also have the ultimate survival of the general population and consumption have an important impact on transfer payments, so state subsidies to social security and related areas such as transfer payments, is to deal with the crisis, stimulating consumption, an important step. our government has social security invest a lot. only in health care, the state intends to put forward plans to invest 850 billion yuan. In addition, the overall level of pension increase, and the further expansion of security coverage, etc., are necessary for the state's large number of inputs.

These types of tools are very direct taxation means in fact, many other policy tools are also directly or indirectly related with the fiscal means, for example, in response to the crisis, China has proposed a ten industry restructuring and revitalization plan, [ 10] The introduction of planning, industrial policy or planning tool appears, but heavily involved in taxation means of support. Even if monetary policy also needs to be coordinated with the financial means to be seen, the means to deal with fiscal crisis is indeed very important.

From the above brief list of the various means of view, our response to the crisis by adopting a variety of means of taxation, which involves the budget, taxes and other basic tools, but also involves other complementary measures, both fiscal and tax measures directly related to also involves integration of other economic policy measures in the indirect tax and therefore, for the specific use of various means of taxation and its important role to defuse the crisis, needed a comprehensive, objective analysis and evaluation.

Stressed the principle of legality in the case of the adoption of various means of taxation, are inseparable from legal recognition and protection means the use of the above types of process, but also the process of implementation of tax law, therefore, through the various identify and implement measures, taxation and legal system can not only see the achievements, more to see its problems, and thus help to explore the basic path for its future improvement.

Third, the response from the crisis of China's fiscal and legal system to see the problems

The study adopted the crisis in the various fiscal measures, taxation and legal system can be found in our outstanding problems, although this has been to be concerned about, but academics and practitioners still need to be combed and deepen further. At present, the field of fiscal and legal system there are many problems, but the following issues of particular concern:

(A legislative system problems

Tax legislative system is the old problem of people of many years, but it is also timeless important topic, its core is the configuration of tax legislative issues. Based on strict legal principles, in accordance with "legal reserves" and "parliamentary reservation" requirement, tax legislative power should be exercised primarily by the legislature, the government or the legislature authorized by law, may exercise the part of the tax legislative and tax legislative power should not be the most important beneficiaries. Even taking into account the reality of regulatory needs, and crisis response issues, and thus promote the "dynamic" of the legal principles must also pay attention to the limited legislative power of government taxation, [11] in order to make the legal principle of tax law to keep both The rational core, but also with the times, both to solve the urgent economic life issues addressed, but also to meet the basic requirements of the rule of law.

Taken from various types of crisis response measures, the Government's legislative power in a strong fiscal position is very prominent, which is legislative history, the government is too large, and the reality of the crisis are associated with urgent needs, whether it is tax relief arrangements, or tax base, tax rate adjustments, various elements of the tax changes have been implemented should be "legal reserves", but because of the dual historical and practical factors, in practice often functions by the State Council or its direct operation. Over time, the effective development of tax law will be affected.

Thus, despite the adoption of the crisis in the means of a certain economic rationality, but some measures are inconsistent with the rule of law and the law, can not be long-term immobilization. Only from the fundamental solution to the legislative system problem, clearly defined and related to the subject of legislative power configuration, and that exercising, in order to better promote the development of tax law itself.

(B) the exercise of power problems

In response to the crisis in the process of adopting a variety of fiscal measures, involving a variety of exercise of power, which is more important to have the right budget expenditures, budget adjustments right, the right to adjust the tax base and tax rates, tax incentives discretion, the right to issue bonds, purchase control rights, the right of transfer payments, etc. The configuration of power, have a basic requirement in the legislation, but in the specific exercise, but there may be ultra vires, abuse of power and other issues, leading to some of the main body of the exercise of power is not sufficient, not complete, not timely, and thus produce many negative effects.

For example, in the above 4 trillion investment plan, the central government to increase spending 1.18 trillion, thereby making a more balanced revenue and expenditure budget of the original balance, resulting in significant increase in the central budget deficit, which involved a huge budget adjustments due to 40,000 billion investment program has been so great, and involve two-year total 1.18 trillion budget adjustments, and thus whether it is a major investment plans from the point of view, or from the perspective of budget adjustments should be based on the National People's Congress approved the budget adjustment the right for approval. But the fact is that the introduction of the investment plan and budget adjustments, only a decision by the State Council executive meeting, the NPC Standing Committee has not been approved, in the exercise of power on the issue is obvious, which is 4 trillion investment plan introduced soon after the widely criticized in the law of reason. In fact, if the NPC Standing Committee in a timely, adequate exercise the power to approve budget adjustments, will enable such an important crisis response measures in the form of legitimacy, and thus better compliance.

4 trillion of investment plans, issuance of treasury bonds with the exercise are closely related, after all, leaving a deficit due to significant increase in budget spending to expand the case, the bond to cover the deficit is bound to become important means. As mentioned earlier, As early as 2007, China decided to issue 1.55 trillion special treasury bonds, and by the issuance of a large scale across several years, when the National People's Congress had specifically be approved, [12] and thus at least in the form consistent with the power to approve issuance of treasury bonds exercise requirements usually based on the principle of statutory bonds, in order to better reflect the supervision of all the treasury bonds, regardless of whether it is used in response to the crisis, should the state legislature to exercise its power to approve issuance of treasury bonds, government departments may not approve their own ultra vires Otherwise, that is contrary to the basic spirit of constitutional government.

4 trillion of investment plans, and purchasing power is also closely related to the regulation of the State to develop a huge investment plan is to stimulate domestic demand, structural adjustment, economic recovery, while the investment plan is an important form of government procurement to achieve due to which areas of government procurement tilt, and whether the right of first refusal and other domestic products will affect different industries, different regions and different countries, sales and economic recovery, therefore, purchasing power control is also very important.

4 trillion of investment plans, but the nation's response to the crisis of a class of methods, which involved a lot of tax law issues, particularly the exercise of power, were indeed worth pondering, for example, for the power to approve the budget adjustments, China <<Constitution>> and <<Budget Law>> requirements are very clear, but there is power to the right of the main line or lines fall right in place of the problem. Again, the issue of bonds approved by the legislature to exercise the same rights, and has been in the history of exercise, but in response to the crisis seems to exercise poor. The right of the procurement regulation, in general, not fully as a relatively independent authority to deal with, and thus lacks the overall macro-or right on the mechanism of lines, while these shortcomings, both for the overall crisis response, or effective for economic development, will eventually have a negative impact.

In addition, our response to the crisis taken a number of tax measures, including the so-called structural tax, value-added tax, consumption tax adjustment, industrial restructuring and revitalization of tax planning arrangements involving tax benefits decision, the tax base to determine the right, the right to adjust tariff rates on the important powers of tax law for the exercise of power, have a basic tax provisions, but there are still some specific questions on exercise. As mentioned earlier, these powers are now mainly exercised by the State Council and its functions , despite the economic field to facilitate the timely response to problems, but with the requirements of the rule of law are far apart. In addition, due to the economic crisis increased the tax reduction factor, and needs to increase tax revenue, therefore, according to the collection and management issues will become increasingly prominent, exercise of the right of tax collection must make a proper limit.

The power of all kinds of tax law, as a statutory authority, the right of the main types of exercise must be positive, we can neither give up nor go beyond, or abuse and only carry out their duties, in accordance with their tracks, both supervision, there coordination, according to exercise in order to achieve the basic objectives of fiscal and tax law.

(C transparency

Transparency of Information related to the main directly affect the right. Fiscal transparency directly concerned with civil rights, taxpayer rights legislation and enforcement of tax transparency, because the fundamental rights and related subjects directly related to, has always been well received, whether it is normal, or crisis hours, must maintain the transparency of the basic areas of taxation [13]

From a realistic point of view, the transparency of our tax legislation urgently needed to further improve. Related to national tax legislation, after all, the basic property rights, directly affects the national interest, social welfare and private interests, and therefore can not be accidentally in a certain sense, the tax legislation to reflect the interests between the state and national coordination and balance, if the tax between the state and national legislation as a generalization of the "agreement" is because such "protocol" to the far-reaching impact, and therefore must be transparent, in particular, should let the public know why the introduction of some tax legislation, the legislative background What, at the same time, the basic content of tax legislation through extensive solicitation of opinions, interests of all parties to fully coordinate the demands in order to make the tax legislation to better reflect the will of the people and the country will, it is more enforceable and workable.

In response to the crisis in the process of tax legislation on transparency in China when there are concerns, for example, during oil's "tax reform" process has been widely solicit the views of the community, at least in the form of attention to transparency, comments were just the short time that it was considered too "formalism." However, similar "formalism" of legislative participation is not common, for example, a very important value-added tax, consumption tax, sales tax revenue Interim three amendments to the Ordinance, there is no extensive solicitation of opinions of other tax legislation in the field of "mysticism" is also common.

Transparency of the tax legislation is weak, they would largely affect the tax law enforcement, according to law enforcement and effectiveness is questionable. At the same time, fiscal transparency in law enforcement, but also of great concern, such as the amount of transfer payment , direction, performance and other implementation issues in the opaque, due to the crisis in the field of tax collection levy "excess tax", and so on, are cause for concern. As for the lack of transparency at all levels of budget expenditures and other "old problem", not yet fully resolved [14]. If we can enhance the transparency of law enforcement and taxation, to increase all aspects of supervision, the number of law enforcement and taxation issues, will be a better solution.

China has implemented <<Open Government Information>> for enhancing the transparency of legislation and law enforcement have a role in promoting. Based on the <<Ordinance>>, the tax aspects of many of the Information should be public according to law, [15] This undoubtedly help promote the further improvement of fiscal and legal system.

(D) of the procedural safeguards

Whether the exercise of legislative powers or authority, whether the improvement of fiscal transparency or public participation in the expansion of the domain, are inseparable from procedural safeguards. The importance of tax law and modernity, requires the norms of substantive law and procedural law norms "melt in a furnace, "so, in the tax legislation will involve a large number of procedural law norms. Nevertheless, the procedural safeguards still more prominent.

For example, the economic crisis in the event of emergency, there should be government regulation and taxation of emergency procedures, including under what circumstances, by which the subject started emergency procedures, which the subject made by the emergency budget spending plan, approved by the which the principal by which the principal implementation, supervision by the which the principal, etc., the specific composition of the emergency committee, to discuss how decisions are made, we need to have procedural safeguards above the introduction of 4 trillion investment plan also involves the procedural safeguards [16], if 4 trillion investment program continued to clear, it will lead to "run the ministries for money," the wind intensified, thus seriously affect the efficiency of capital use.

In addition, the main types of tax regulation of the exercise, also need procedural safeguards. Whether regulation of bonds, or tax base, tax rate adjustments, to determine whether tax incentives or the implementation of transfer payments, etc., the procedural safeguards can not be separated even for a moment, but the implementation of the macro-control behavior, is still a lack of public , detailed procedural arrangements, and therefore can not be fully regulated by law in case of more factors of man, nature is difficult to tax the full realization of the rule of law.

The procedural safeguards, a direct impact on tax legislation and tax law enforcement, regulation and taxation affect the exercise of the right types, and thus affect the tax transparency, if fiscal and legal system in all aspects in accordance with open, detailed procedures to start, then of course will increase the tax transparency at the same time, due to fiscal transparency directly concerned in the public Information, participation, supervision and other important rights, in order to protect the public all kinds of constitutional rights, and tax law on the rights, procedural safeguards must make the necessary arrangements .

Can be seen, for better procedural safeguards and enforcement of tax legislation for the effective exercise of various types of tax regulation of the main power for improving fiscal transparency for various types of related rights protection of the public are of paramount importance. Only effectively improve the program the level of protection, in order to better promote the effective development of tax law.

(E) awareness of the law and the rule of law issues

With the national legal system has improved, the public awareness of the law and the rule of law is improving and enhancing, this is important progress, but at the same time, in response to the crisis but also with the problems, examine the current legal awareness and lack of rule of law there.

For example, in the exercise of the right kinds of regulation and taxation process, requires not only a strong public awareness of the law, in particular, also requires state agencies to exercise the right to control the leadership and staff have a strong awareness of the law. Proper legal awareness for the formation of the rule of law is very important. can really act according to law, can put everything into the legal regulation of behavior of the track for the achievement of control objectives is undoubtedly very important, if able to sectoral interests, regional interests and national interests of the global unity of the whole, if able to control the exercise of the right kinds of tax when a balanced protection of the rights of all kinds of subjects, the adjusted overall effect of tax law will be better.

In short, the fiscal and legal system's many problems, not a crisis in there, but some of the problems in the crisis response process reflects the more prominent, as long as the causes for these problems, and constantly improve the system of taxation legislation, to solve the configuration of various types of tax regulation and the exercise of the right questions, and constantly enhance fiscal transparency and procedural safeguards to improve legal awareness and enhance the rule of law, it will greatly help solve the problems in the development of tax law to avoid legal crisis, we can by strengthening the fiscal and legal system, promote the effective development of tax law.

Fourth, to promote the effective development of tax law

Tax law, "effective development", is a major concern proposition. [17] tax law as a country's legal system is an important legal department, how to develop, how to effectively develop, for the overall legal system, the related fields of research, are important. To this end, the crisis has already been combined The fiscal measures adopted to explore the impact of tax law, effective development of specific issues, the following is necessary to combine the aforementioned problems, the "effective development" for further refinement, clear "the effective development of" the inherent requirements and important value, in order to better promote the effective development of tax law.

In the "effective development", the so-called "effective", while emphasizing the tax law must be consistent with the law, in line with public opinion, the rule of law, making it valid, the other hand, emphasizes the development of tax law tax law must be concerned about the overall , consider the tax law within the system of coordination, attention to the sustainable tax law itself, making it the development of more efficient and more effective.

In the "effective development", the so-called "development" and stressed that not only is growth in the number, but also improve the quality and therefore tax legislation is not possible, but should strive to solve these kinds of issues, including: the first , the legislative framework to coordinate. to coordinate the distribution of legislative power, all levels of legislative bodies exercising their legislative power to help the tax law system of internal harmony and unity. Second, the power configuration to all kinds of harmony, properly and only all kinds of powers, especially the various types of fiscal control over the configuration properly, the relevant body to fully, timely and complete exercise of power, in order to effectively achieve the goal of tax law, third, tax law to enhance the transparency of transparency is related to the subject embodied in the communication between the fiscal and legal system is only able to effectively output, feedback, and strengthen the system input, it is likely to continue to operate the fourth, to strengthen the procedural safeguards. there is no program security, development and implementation of tax law will be disorder and anomie, while the procedural safeguards under the tax law to run would be more efficient and more effective. Fifth, to enhance the legal awareness, strengthen the rule of law Legal consciousness and the rule of law on these types of problems are very important, direct impact on the effective development of tax law.

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Based on "effective development," the inherent requirements of the above, you can analyze many aspects of fiscal and legal system gains and losses. For example, in recent years, the State Council and its functional departments to develop a large number of tax laws, regulations, and in other law also implies a large number of tax law norms, the overall number of tax legislation can not say much, but a simple legislative Quantity does not necessarily mean the development of tax law, tax law does not mean more effective development, because such legislation systematic enough, the tax law system should have structure, hierarchy, function, coordination, there are still many lack of high-level legislation is not much, and even some important legislation is still lacking, and the same level, different levels of coordination between legislation is not enough legislation on the cross, overlap, discord, conflict, etc. also have occurred, tax law system as a whole function of the remaining lot of room to play above there is a problem that the effective development of tax law needs to be further promoted.

Promote the effective development of tax law, the economic, legal and other fields are of great value. On the one hand, tax law, effective development, help to promote effective economic development, particularly in large fiscal control measures introduced by law. All kinds of tax regulation of the effective exercise of the right, will help prevent and resolve the economic crisis, and, in response to economic crisis (especially the financial crisis and the financial crisis in the process of tax law itself can be further developed on the other hand, the effective development of its own tax law, tax law to promote a sound and complete, to make the operation more in line with tax law the basic spirit of the rule of law, tax law and thus help solve the development of the various outstanding issues that may arise, to resolve the various crises that may arise, thus improving the overall legal system for the effective implementation of the rule of law, equally important value.

To promote the effective development of tax law, should resolve the quantity and quality, form and the relationship between God and many other aspects of the problem in the relationship between quantity and quality, not simply the number of legislative attention, with particular attention to improving the quality of legislation in the form of God relationship, not only to make a number of tax legislation with the general appearance of the law, but especially so in essence reflects the spirit of constitutionalism, the rule of law, tax law is to ensure legitimate and effective, because the constitutional violation of the spirit, the spirit of the evil rule of law method, the greater the number, the greater the harm.

To promote the effective development of tax law, tax law, to continuously improve the quality of legislation and enforcement standards, should also pay attention to "comprehensive, coordinated and sustainable", [18] tax law from the perspective of its development as a whole and only system based on tax law whole in order to better take into account the issue of coordination, so that the main legal in place, all kinds of legislative support, complement and not conflict with each other and can form an integrated force, while only reflect the rule of law, reflecting the aspirations of the people, reflecting the economic laws , tax law is sustainable, can be effectively developed.

Fifth, tax law, tax law effective development and deepening of the study

As mentioned earlier, only continue to prevent and resolve the economic crisis, in order to better promote economic and social development and the effective development, and in the process of the economic crisis have taken various fiscal measures, tax laws require protection. The fact that on the effective development of tax law, tax law level, very useful to prevent and resolve the economic crisis, but also help to further deepen the study of tax law the same time, the deepening of research tax law, tax law will further promote the effective development, and to better prevent and resolve the economic crisis.

Above in response to the crisis in showing the many aspects of the legal system and taxation issues need further academic study, this study for the deepening of the tax law is very important, involving the following types of tax law theory, in particular, need further study :

(A theory of risk prevention and control

From a risk prevention and control point of view, the tax law is an important risk prevention and control law. Tax law has been able to prevent and control the operation of economic and social risks, because the tax law has a specific function due to distribution of income, allocation of resources ( or macro-control, security and stability is the basic function of finance or tax, and tax laws that guaranteed income through the efficient allocation of the state, enterprises, individuals and other types of body proper place, to ensure economic equity and social justice, protection of resources through efficient allocation and effective macro-control, to promote economic and social benign operation, through both fair and efficient, the protection of basic human rights and promote the development of the main types of enterprises, to improve the coordination of economic and social development and stability, which to some extent, guard against and defuse financial risks and social risks, and many risks, so the tax law is an important risk control methods.

Not only on tax law for the overall process of economic operation in the prevention and control of risks associated with the function, and the specific tax law system is also able to prevent and control the specific fiscal risks generally, risks include the budget and taxation risk, tax risk, treasury risk, procurement risk, transfer risk and other support, these risks need to pass specific tax law related to the prevention and control system to be.

In fact, as private economic entities, the national economy as a public body, but also need to guard against risk and crisis on the financial risk of financial law, and the budget expenditure is too large, the debt burden is too heavy, too heavy a tax burden or the lack of a direct tax association, therefore, to effectively solve the deficit is too large, excessive dependence on debt problems, an effective solution to unfair tax burden and the resulting collection is not sustainable and other issues, it is very important in building systems, in particular, close attention should be branch balance, especially the scale of transfer payments and government procurement, as well as the scale of taxation and bond issues, by optimizing the tax law, debt law, charging method, system design, ensure a positive "take to the relationship."

Based on the above theoretical understanding and practical needs in the future tax legislation, combined with the <<Budget Law>> revision and <<National Debt Law>> development, combined with the introduction of multiple tax laws, the need to further strengthen the budget balance and budget adjustments , the size of the deficit and debt control system, the budget of the pipeline and implementation, as well as treasury bonds and other institutional arrangements and recycling more standardized, in addition, the tax effort and tax fairness affect the country's national collection and compliance and the resultant tax risk, and therefore the tax system need further attention to the rationality and legitimacy, can focus on tax law tax theory.

(B disclosure theory

As we all know, today's risk society and information is largely inadequate and uncertain is directly related to address information risks of uncertainty in many areas of law are necessary to establish the information disclosure system to protect all kinds of subjects right to know, such as the taxpayer's right to know, right investors, consumers right to know and right to information managers, etc. to strengthen information disclosure, for preventing, resolving all kinds of risks and crises have an important role. Thus, both studies deal with the crisis, or the development of tax law, should be concerned about disclosure of information theory [19]

Disclosure of information on tax law, including national public information to citizens, including national reports to the State of information, the core of the right to know the state or national issues. Usually, people pay more attention to the people's right to know, for example, in Budget Law to know the problem areas of the budget has been dramatic, which described before, in addition, the rights of the taxpayer, the taxpayer's right to know often as an important right. [20] As for the issue of bonds , use, and transfer payments, government procurement, government fees and other aspects of the right to know, also very worthy of attention.

In addition to the national right outside, in order to strengthen management, countries need to obtain relevant information, so, in many systems, the state's right to know there are a large number of requirements, and requirements of enterprises and individuals should be its main economic activity, earnings and other relevant circumstances to declare the report, so that countries can tax, fees, bonds, etc. to make judgments, but also in terms of financial expenditure and make arrangements.

To note is that for people's right to know generally be provided from a rights perspective, while the country's right to know, in many cases is the obligation from the perspective of national information to be provided, for example, our current tax law the taxpayer's right to know, mainly to understand the state's tax laws, administrative regulations and procedures for the situation with the tax rights, specifically including the time for tax matters, methods, procedures and required to submit information, tax liability, and other approved tax administration the legal basis for the decision, based on facts and calculations, when a dispute can take legal remedies and the need to meet the conditions, and so on.

And the right corresponds to the current tax system also provides for obligations of the taxpayer's information, including the obligation to provide timely information, in addition to taxpayers through tax registration and tax returns and tax-related information provided, it should also provide other timely information such as operating conditions change, subject to a variety of disasters, and other special information. In addition, taxpayers have the obligation to report other tax-related information, including transfer pricing between associated enterprises of information reporting obligations of the mortgagee, pledgee note obligation of taxes, merger, separation of the reporting obligations, all accounts of the reporting obligations, dispose of large property reporting obligations, and so on.

Whether it is the right to know what kind of body, are subject to full disclosure of information through to achieve this end, the need for tax law on information disclosure system of physical systems and procedures to strengthen research, and to extract more systematic disclosure of information theory.

(C theory changed circumstances

Financial crisis or economic crisis brought a significant change of circumstances, it not only seriously affect the performance of private contracts, but also make the original form of balanced budget imbalance occurs, thus affecting the implementation of the national budget, so we only pay attention to changed circumstances the legal use in the field of private law, the same should also consider the tax law in the field of public law apply, and refine the field of tax law changes the situation theory.

Changed circumstances brought about tax law issues are many, such as budget adjustments, budget expenditure priorities change, fine-tune the tax system should, in particular the issue of bonds, the improvement of tax procedures law, and so on.这些问题涉及财税法的许多重要领域,是财税法制度建设的重要内容,需要进行深入研究.

研究财税法领域的情势变更理论和制度问题,要考虑情势的重大性、变更的不可预见性、整体的情势变更的广泛性等诸多因素,并基于财税法所具有的实体法和程序法紧密相关的自足性,提出情势变更的构成要件,分析财税事项变更的程序、权义调整、责任分担等问题,以进一步丰富财税法理论.

(四财税调控理论

在危机应对和财税法的发展过程中,财税调控无疑是非常重要的问题.但从总体上说,从财税法的角度所进行的财税调控理论和制度的研究都还很不够.如果仅是从宪法、行政法等视角来研究财税法,则不利于财税调控理论的提炼,如果基于经济法、社会法等现代法的视角,则有助于财税调控理论的研究.无论从各国的制度实践,还是从财税法理论拓展的角度,都需要进一步加强对财税调控理论的研究.

VI Conclusion

本文着重对危机应对过程中所采用的各类财税手段进行了解析,并针对这些财税手段的法律保障,提出了我国在财税法制建设方面应予关注的五类重要问题.这些问题若不能有效解决,就会影响财税法的有效发展,甚至会引发财税法的危机,因此,必须高度重视并着力解决.

应当承认,在危机应对的过程中,财税手段确实具有特别重要的作用,但其作用的发挥,离不开财税法的有力保障.为此,必须解决好立法体制问题、权力行使问题、透明度问题、程序保障问题,以及法律意识和法治观念问题,不断提升财税法制度的合理性与合法性,这样,才能推进财税法的有效发展,解决好经济、社会、政治、法律等领域的相关问题,防范和化解可能发生或已经发生的各类危机.

财税法的有效发展作为一个重要的命题,需要学界和实务界深入研究.危机应对与财税法的有效发展之间存在着密切关联:一方面,危机应对为财税法的有效发展提供了重要契机,有助于人们进一步明确何谓有效发展,为什么要有效发展,以及如何有效发展等问题,另一方面,财税法的有效发展,客观上为经济、社会等领域的有效发展提供了重要的法律保障,有助于防范和化解经济危机、社会危机等各类危机,对于解决财税法发展中的问题,以及可能发生的法律危机,尤其具有直接而重要的作用.

无论是危机应对,还是财税法的有效发展,都有助于推动财税法理论的深化,同时,财税法理论研究的深入发展,又会进一步推动财税法的法治化水平,促进财税法的有效发展,并进一步推进经济与社会的良性运行和协调发展,从而有助于防范和化解风险和危机.从危机应对、财税法有效发展及其与财税法理论研究的关联来看,在财税法理论研究方面,应当进一步加强风险防控理论、信息披露理论、情事变更理论和财税调控理论的研究,这对于推进财税法理论的整体发展意义甚巨.

总之,通过应对经济危机的财税手段及其法律问题的解析,有助于更加清晰地认识加强财税法治、推进财税法的有效发展,从而促进经济与社会良性运行之必要,同时,危机应对与财税法的有效发展,也对财税法理论研究的深化提出了要求并指明了方向.财税法学界应当以此为契机,更加重视财税法的理论创新,不断提高财税法理论的解释力和指导力,这也是新时期财税法学研究的重要使命和必由之路.





Notes:
[1]危机毕竟只是一个阶段性的问题,因此,危机应对必须立足长远,不能仅为了解决危机的问题,而忽视经济的长期的、协调的、持续的、有效的发展,应当以危机为契机,进一步转变经济增长方式,优化结构,这已成为人们的普遍共识.

[2]2008年9月18日,财政部、国家税务总局宣布,从次日起,调整证券(股票交易印花税征收方式,将现行的对买卖、继承、赠与所书立的A股、B股股权转让书据按千分之一的税率对双方当事人征收证券(股票交易印花税,调整为单边征税,对受让方不再征税.

[3]2008年10月21日,财政部、国家税务总局联合发出<<关于提高部分商品出口退税率的通知>>,适当提高纺织品、服装、玩具等3486项商品的出口退税率,约占海关税则中全部商品总数的25. 8%.

[4]2008年12月5日,国家发改委、财政部、交通运输部和税务总局联合发布<<成品油价税费改革方案(征求意见稿>>.该方案明确,原来征收的公路养路费等六项收费改为征收成品油消费税.成品油价税费改革已自2009年1月1日起实施.[5]国务院公布,自2008年10月9日起,对储蓄存款利息所得暂免征收个人所得税.

[6]特别是在1998年因金融危机和洪涝灾害而使赤字大增的情况下,我国开始大量增发国债,用以应对经济波动,拉动内需.

[7]由于经济危机等诸多因素,我国在2009财年安排的赤字达到空前的9500亿元,其中中央财政赤字为7500亿元.如此庞大的赤字规模,构成了国债发行方面的巨大压力,同时,对于国债的合理规模、地方债的发行等问题,又引起了各界的广泛关注.

[8]美国为应对危机曾提出优先采购本国货物,引起了国际社会的广泛关注.

[9]政府采购涉及许多行业和领域,因而政府采购法与许多行业法密切相关,涉及与<<铁路法>>、<<公路法>>、<<建筑法>>、<<国防法>>等许多法律的协调.同时,在经济全球化的背景下,WTO成员方之间有关政府采购的国际协调亦非常重要.

[10]钢铁、汽车、电子、纺织、物流、有色金属、装备制造、石化、轻工、船舶等十大产业的"调整和振兴规划"的实施,都直接或间接地与财税政策相关.财税政策对于上述十大产业以及相关产业结构调整所起到的重要作用正日益显现.

[11]2009年6月27日,全国人大常委会通过了<<全国人民代表大会常务委员会关于废止部分法律的决定>>,其中包括1984年9月18日通过的<<全国人民代表大会常务委员会关于授权国务院改革工商税制发布有关税收条例草案试行的决定>>,但是,全国人大常委会1985年的授权决定仍然有效.1985年的<<全国人大常委会授权国务院在经济体制改革和对外开放方面可以制定暂行规定或者条例的决定>>,使国务院的税收立法权进一步扩大,尽管更多地体现了"动态"的法定原则,但却缺乏对财税立法权的必要限定.

[12]根据<<全国人民代表大会常务委员会关于批准财政部发行特别国债购买外汇及调整2007年末国债余额限额的决议>>,财政部发行1.55万亿元人民币特别国债,这是建国以来我国发行数额最大的一笔特别国债,主要用于配合解决金融领域存在的流动性过剩等问题.

[13]OECD国家和IMF等国际组织对财政透明度非常关注,并注重以多种立法形式加以规范.可参见国际货币基金组织编:<<财政透明度>>,人民出版社2001年版.

[14]此类问题在广东、上海等地的实践已经引起了广泛关注.国务院已提出争取经过两三年的努力将中央部门预算向社会公开.

[15]2009年1月7日,上海律师严义明分别向国家财政部和发改委提交了信息公开的申请,其内容包括财政预算和决算的信息的公开和四万亿元经济刺激计划进展情况的公开.这体现了对财税透明度的关注.

[16]我国一直在酝酿制定<<政府投资管理条例>>,投资决策程序是其中非常重要的内容.

[17]与此相关的是财税法理论的有效发展,这同样是一个值得关注的重要问题.对此类问题笔者曾作过简要讨论.参见张守文:<<论经济法理论的"有效发展">>,载<<法商研究>>2005年第1期.

[18]在这个意义上,有效发展与科学发展是内在一致的,都是运用系统分析方法必然提出的要求.

[19]值得注意的是,信息维度同样是财税法研究的重要维度,同时,加强财税法领域的信息理论与制度的研究,还有助于推进信息法学的发展.

[20]无论是我国还是其他一些国家,都比较重视纳税人的知情权,这是纳税人行使其相关权利的重要基础.为此,在国家税务总局于2009年11月6日发布的<<关于纳税人权利与义务的公告>>中,也将纳税人知情权作为第一项重要的权利加以明确.

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