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我们开始学习第五章财税法之
we began to learn Chapter five Finance and Tax Law

税收法定原则
the principle of law-based taxation

税收法定原则
principle of law-based taxation and

与罪刑法定原则乃是
principle of legality are

保障公民的人身自由财产权利
protecting citizens' personal freedom and property rights

两大法定原则
the two legal principles

是税法的帝王规则
which are the emperor rules of tax law

1215年大宪章被认为是
the Great Charter of 1215 is regarded as

税收法定原则的渊源
the source of the principle of law-based taxation

1297年
in 1297

英国国王爱德华一世签署的
the King Edward I of England signed

宪章确认书明确规定
Charter Confirmation which clearly defined

议会对税收征收的同意权
the consent right of Parliament to tax collection

1689年
in 1689

权利法案宣布
the Bill of Rights declared that

未经议会授权
without the authorization of the parliament

为王室所需
it was illegal for the royal family

而凭借特权征收钱财超期征收
to collect money by privilege beyond the time limit

或者以其他非授权方式征收
or in other

均属非法
unauthorized ways

奠定现代意义上的
it established the modern

税收法定原则
principle of law-based taxation

被美国法国等
which is imitated by the United States, France

各国宪法所效仿
and other countries

成为世界通行的宪法规范
became the universal constitutional norms in the world

税收法定原则的功能
the function of the principle of law-based taxation

不断演进
is evolving

最初税收法定原则
at first, the principle of law-based taxation

将征税权纳入
incorporated the taxation power into

立法权范畴体现为税收立法
the legislative power as tax legislation

对税收行政和税收司法的制约
the restriction of tax administration and tax judicature

是形式的税收法定原则
is the formal principle of law-based taxation

进而
furthermore

现代法定原则还制约
the modern legal principle also restricts

税收立法权滥用
the abuse of tax legislative power

贯穿
which runs through

立法行政司法三个过程
the legislation administration and judicature

是实质的税收法定原则
it is the essence of principle of law-based taxation

最后
finally

税收法定原则统一
the principle of law-based taxation unifies

税收征收和使用
the collection and use of tax are

依据财政民主的要求
in accordance with the requirements of fiscal democracy

充分地彻底地保障纳税人的权利
fully and thoroughly safeguarding the rights of taxpayers

可以称之为税收法律主义
which can be called tax law doctrine

我国的形式的税收法定原则
the formal principle of law-based taxation in China

即将全面落实
is about to be fully implemented

实质的税收法定原则
the substantial principle of law-based taxation

正在推进
is pushing forward

税收法律主义已经开启
the tax law doctrine has been started

在我国
in China

税收法定原则主要体现为
the principle of law-based taxation is mainly embodied

以下规定之中
in the following provisions

宪法第56条
Article 56 of the Constitution

中华人民共和国公民
citizens of the People's Republic of China

有依照法律纳税的义务
have an obligation to pay taxes in accordance with the law

公民义务的表述
the expression of civil obligation

可以反向解释为
can be reversely interpreted as the

税收法定原则的宪法依据
constitutional basis of principle of law-based taxation

税收征收管理法
Law of the PRC on the Administration of Tax Collection

第三条
Article 3

税收的开征停征
the tax collection and tax suspension and

以及减税
the tax reduction

免税
tax exemption

退税
tax refund and

补税
overdue tax payment

依照法律的规定执行
shall be implemented in accordance with the law

法律授权国务院规定的
where the State Council is authorized by law

执行依照
it shall be implemented in accordance with

国务院制定的行政法规的规定
administrative regulations formulated by State Council

任何机关
no organ

单位和个人
unit or individual may

不得违反法律
in violation of the provisions of laws and

行政法规的规定
administrative rules and regulations

擅自作出税收开征
arbitrarily make decisions on tax collection

停征
and tax suspension

以及减税
and tax reduction

免税
tax exemption

退税
tax refund

补税
overdue tax payment

和其他同税收法律行政法规
and other decisions that

相抵触的决定
conflict with the laws and administrative rules on tax

立法法第8条规定
Article 8 of the Legislative Law stipulates

下列事项只能制定法律
the following matters can only be enacted by law

其中第6项为
of which item 6 is

税种的设立
the establishment of tax categories

税率的确定
the determination of tax rates

和税收征收管理等
and the administration of tax collection and

税收基本制度
the basic tax system

总之
in general

在我国现阶段
at the present stage in China

税收法定原则主要内涵
the main connotation of principle of law-based taxation

包括以下三个子原则
includes the following three sub-principles

一
I

税收构成要件法定原则
the legal principle of tax constitutive requirements

税收构成要件是税收法律关系
the tax constitutive requirements are the premise of

成立变更消灭的前提
the establishment, change and elimination of tax legal relations

关系纳税人的基本权利
which are closely related to the basic rights of taxpayers

并与一国经济和社会发展密切相关
and the economic and social development of a country

必须由法律予以规定
and must be stipulated by law

税收构成要件法定
the legal tax constitutive requirements

并不否认授权立法
do not deny the authorized legislation

全国人大及其常委会
National People's Congress and its Standing Committee

可以根据实际需要
according to actual needs

通过决定
through decisions

授权国务院
authorize the State Council to

就部分事项制定行政法规
formulate administrative regulations on some matters or

或者通过税收法律条文
through tax laws

授权国务院行政机关
authorize the administrative organs of the State Council

以及地方国家机关
and local state organs to

制定具体的行政法规
formulate specific administrative regulations

地方性法规
local regulations

自治条例和单行条例规章
autonomous regulations, special regulations and rules

但是
however

不得概括空白授权
it is not allowed to generalize blank authorization and

并且向地方国家机关授权
give the authorization to the local state organs

应当基于税收法定原则的
it should be based on the core agreed by

同意的核心
the principle of law-based taxation

授权对象
the authorized objects shall be

以地方人大为宜
local People's Congress

二
II

税收构成要件明确原则
clear principle of tax constitutive requirements

关于税收构成要件的法律规定
the legal provisions on the tax constitutive requirements

应当明确
should clearly avoid the abuse of discretion

避免税法解释和执行中滥用自由裁量权
in the interpretation and implementation of tax law

税收构成要件明确原则
the clear principle of tax constitutive requirements

不否认立法的抽象性
does not deny the abstract nature of legislation and

也无法消除不确定的法律概念
cannot eliminate the uncertain legal concepts

因而存在税法解释的空间
therefore there is space for tax law interpretation

但税法解释应当以
but the interpretation of tax law should be based on

文义解释为基础
the interpretation of thought or idea expressed in writing

历史解释体系解释目的解释等
the interpretation of history system and purpose

不得超出可能的文义
should not exceed the possible meaning

三
III

税收征收管理法定原则
legal principle of administration of tax collection

税收征收机关的职权
the functions and powers of the tax collection organs

及其行使程序
and the procedures for their exercise

应当由法律规定
shall be prescribed by law

税收征收机关
the tax collection organs shall have

在法律之外并无选择权
no right of choice outside the law

不得擅自开征
and shall not arbitrarily conduct tax collection

停征
tax suspension

以及减税
and tax reduction

免税
tax exemption

退税
tax refund

补税
overdue tax payment

依据
according to the requirements of

税收法定原则的要求
the principle of law-based taxation

应当加强税法体系建设
the tax law system construction shall be strengthened

根据法律渊源的分类
according to the sources of law

税法体系
the tax law system includes

包括宪法
the constitution

法律
law

行政法规
administrative regulations

地方性法规
local laws and regulations

国务院部门规章
department regulations of the State Council

和地方政府规章
and local government regulations

自治条例和单行条例
autonomous regulations and special ordinance

以及国际条约
and international treaties

其中税收法律
of which tax laws

最为重要
are the most important

根据调整对象的分类
According to the classification of adjusted objects

税收法律
tax law

可以分为税收体制法
can be divided into tax system law

税收实体法
tax entity law and

税收程序法
tax procedure law

我国应当制定税法通则
general principles of tax law should be formulated in China

税法通则
general principles of tax law

对税收体制基本政策基本问题等
provide universal guidance for the

做出具有普遍指导意义的规定
basic policies and problems of the tax system and

统率税收法律
govern the tax law

我国应当进一步推动
the Chinese government should further promote

一税一法的立法进程
the legislative process of one tax and one law

制定现行18种税的税收实体法
and the current 18 tax substantive laws

我国应当修改
the Chinese government should amend

税收征收管理法
the tax collection management law and

完善税收程序法
perfect the tax procedure law

这个知识点就讲到这里
that's all for today

再见
goodbye