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国家税收法定原则已在我国确立并启动实施,要求全部税种完成立法,实现税收要素和征管程序的法定性。目前海关负责征管的4个税种都还没有完成立法,依据行政法规设立,存在不符合税收法定的问题,具有法律升级需求高、税收技术难度大等特点。为此,可采取问题导向、国内法协同、国外法参考三种方法,寻求理论经验的支持。在此基础上,从立法方法、新法结构、新法本体、新法程序四个方面提出建议,争取到2020年前形成科学完备的海关税收法律体系。
The statutory principle of state taxation has been established and started in our country, requiring all tax types to complete the legislation and realize the statutory nature of the tax elements and the collection and management procedures. At present, the four kinds of taxes that the Customs is responsible for collection and management have not yet completed the legislation and have been set up in accordance with the administrative laws and regulations. The four taxes that are not in conformity with the statutory requirements for tax collection have the characteristics of high demand for legal upgrading and difficulty in taxation and technology. To this end, we can adopt the three methods of problem orientation, domestic law synergy and foreign law reference to seek the support of theoretical experience. On this basis, the author puts forward proposals from four aspects: the legislative method, the new legal structure, the new legal body and the new law procedure, and strives to establish a scientific and complete legal system of customs tax revenue by 2020.