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《个人所得税法》第2条第11项存在空白授权的问题,违反《立法法》关于授权立法的规定和税收法定原则。应当对授权事项作严格限定,并贯彻《立法法》所规定的授权明确性原则。同时,及时进行法律清理,将国务院财政部门依据该条款确定征税的新项目中符合条件的上升为法律,纳入《个人所得税法》第2条列举的应税所得的范围。还应完善授权立法监督,使我国的税收法律制度更加理性,以逐步实现税收授权立法由实然到应然的转变。
Article 2, paragraph 11, of the Individual Income Tax Law has the issue of blank authorization, violating the provisions of the “Legislation Law” on the authorization of legislation and the statutory principle of taxation. The matter of authorization should be strictly limited, and the principles of the clarity of authorization stipulated in the “Legislation Law” should be implemented. At the same time, the Bank promptly conducted legal clean-up and raised the eligible items eligible for taxation under the terms of the State Council’s financial department to include the taxable income as listed in Article 2 of the Individual Income Tax Law. We should also improve the authorization of legislative supervision so as to make our country’s tax legal system more rational so as to gradually realize the change of the tax authorization legislation from the actual to the due.