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我国行政性一致同意的税收立法模式内生于行政性一致同意的政府主导型转型路径。这一税收立法模式有助于积累税收立法经验,对转轨经济做出迅速的税收立法反应,建立税收秩序,但该模式可能导致税收立法的行政控制,导致税收立法行为的策略性和非规范性,进而影响一个国家长期发展绩效。行政性一致同意的税收立法模式是一种与转轨经济相适应的过渡模式,而我国的经济转轨的过程,同时是立宪性一致同意税收立法模式的逐步建立过程。
The tax-legislative model in our country that is unanimously approved by the government endorses the government-led transition path that is unanimously approved by the administration. This model of taxation legislation helps to accumulate tax legislative experience, prompt tax legislative response to the transitional economy, and establish a tax order, but this model may lead to the administrative control of tax legislation, resulting in strategic and non-normative tax legislation , Thus affecting a country’s long-term development performance. The administrative consensus tax legislative model is a kind of transitional mode compatible with the transitional economy, and the process of economic transition in our country is also the constitutional unanimous approval of the gradual establishment of the tax legislative mode.