CAJ | 학술논문

税收授权立法是税收立法制度的重要组成部分。我国税收授权立法的制度和实践存在一些需要加以改革的问题。我们可以在以下方面对税收授权立法加以完善：坚持税收法定原则和权力制约与监督原则；完善或者制定有关法律；落实税收法定原则，规范全国人大对国务院的授权立法；完善和强化全国人大税收立法监督权，监督授权税收立法。
세수수권입법시세수입법제도적중요조성부분。아국세수수권입법적제도화실천존재일사수요가이개혁적문제。아문가이재이하방면대세수수권입법가이완선：견지세수법정원칙화권력제약여감독원칙；완선혹자제정유관법률；락실세수법정원칙，규범전국인대대국무원적수권입법；완선화강화전국인대세수입법감독권，감독수권세수입법。
Tax authorized legislation is an important part of tax legislation system. There are some problems in tax author-ized legislation system in the PRC that need to be reformed. Tax authorized legislation could be improved in the following aspects:adhering to the legal principle of inland revenue and the principle of power restriction and supervision;perfecting or formulating relevant laws;the implementation of the legal principle of inland revenue,and the standard of the state coun-cil’s authorized legislation from the National People’s Congress;improving and strengthening the tax legislation supervision of the National People’s Congress,supervising tax authorized legislation.