The Configuration of Social Security Rights and Responsibilities： A Normative Analysis Perspective

社会保障权责配置有政府与市场和政府间之横纵两个层级。滞后的社会保障法制导致权责横纵配置的失衡-政府与市场之间配置的偏倚,政府之间配置的粗疏,这严重制约该制度功效的彰显。横向配置矫正的关键在于寻求政府责任的确定性与实现方式的多样性之间的平衡,并在发挥政府基础性作用时,倡导个人责任的回归、市场机制的引进及民间力量的渗透。纵向关系的细化要求以宪法层面原则性规定与法律层面具体性条款相结合的方式进一步规范各级政府的事权及其支出责任;从责任分担上做出更具操作性的制度安排,完善政府间社会保障支出责任分担法律机制。There are vertical and horizontal two-level for the configuration of social security rights and responsibilities-- one is between the government and the market and the other is inter-governmental. The lagging legalization of social security led to the unbalance of horizontal-vertical allocation-- the bias configuration between the government and the market and the careless configuration between governments seriously restricted the effectiveness of the system. The key to correct horizontal configuration is to seek the balance between the certainty of government responsibility and the diversity of implementation and while the government playing a fundamental role, it should advocate the return of individual responsibility, the introduction of market mechanism and the penetration of civil power. The refining of vertical relationship requires to further standardize affair rights and expenditure responsibility among governments at all levels through the method of combining the principle of constitutional level and the specific provisions of the legal level; the refining needs to make more operational system arrangement from the responsibility sharing, perfect the legal mechanism of inter-governmental burden sharing on social security expenditure.国家社科基金后期资助项目“我国社会救助立法理念研究”（项目编号：14FFX011）的阶段性成

Exploration on the Rule of Law in Social Security Budget

社会保障是国家治理的重要领域,而社会保障预算法治化是构建和完善社会保障的关键一环。国家治理现代化视域下,社会保障预算法治化要求做到权责的科学化、管理的规范化、收入的持续化、支出的绩效化及制度的法制化。中国社会保障预算迈向法治化的过程,在这五方面都面临着一些困难。要破除政治、经济、行政及社会等因素的桎梏,实现其理性回归需要以财税体制改革与社会保障法制健全为重要依托,采取通过法治方式细化社会保障权责、贯彻全口径预算要求、实施社会保障费改税、推动财政向民生转型及制定社会保障预算条例等措施。Social security is an important area of governance. Under the modernization of state governance, legalization is the inevitable choice of social security budget, which has at least the following basic requirements that scientific rights and responsibilities, standardized management, length of revenue, performance of expenditure and System Legalization. On the way to social security budget legalization, China is facing some difficulties in which five areas. To get rid of the shackles of political, economic, administrative and social factors and for the sake of realizing of rational regression of rule of law in the social security budget, we should rely on the fiscal and tax reform and social security system perfection, and take measures that refinement social security responsibility, implementing full-caliber budget requirements, implementation of the social security tax reform and formulating social security regulations.国家社科基金重大招标项目《国家治理现代化视角下预算法治化研究》（14ZDC015）的阶段性成果之

反避税视角下的《个人所得税法》修改

检视现行《个人所得税法》发现,个税反避税规则缺失和税法构成规定不周全是滋生个人所得避税的客观诱因。前者的补缺可考虑以\"税收基本法+税种法\"为基础,在《税收征管法》修订中规定一般反避税条款,在《个人所得税法》修改中植入符合其特质的特别反避税条款。后者的完善应区分税制模式对其税制构成要件要素的影响,先改进《个人所得税法》纳税主体判断标准、纳税客体界定的方法、纳税客体归属规则、税率的设置,再按照个人所得税改革目标,对课税个人或单位、纳税客体类型等进行设计。国家社会科学基金重点项目“应对BEPS背景下完善中国反避税法律体系研究”(项目编号:14AZD153);;中央高校基本科研业务费专项资金资助项目“法学维度下我国财税体制和制度改革研究”(项目批准号:20720161080)的阶段性成

海峡两岸反避税的分野与合流——基于法律规则的比较分析

避税与反避税是税法重要之议题。海峡两岸反避税制度各有其的立法背景、沿革、理念及形式等而有所差异,但一般反避税和特别反避税规则的内在因素逐渐趋同,具有相互借鉴的意义。海峡两岸反避税规则的完善,在价值上应平衡公共财政利益与纳税人利益;在模式上应协同立法、行政与司法反避税的功能;在体系上应处理好其与税收法定原则、税收协定,一般反避税规则与特别反避税规则之间的关系;在实施上应健全两地情报交换、争议解决、征管协助等反避税合作机制。福建省社会科学规划青年项目“海峡两岸反避税法律制度比较与借鉴研究”(项目编号:FJ2016C006)；国家社科基金重点项目“应对BEPS背景下完善中国反避税法律体系研究”(项目编号:14AZD153)

激励与约束:税法规制自贸区金融创新的理路

自由贸易实验区建设是中国经济发展、改革的新常态,深化金融领域开放创新是其建设的重要内容。金融创新理论与实践表明,金融创新与税法规制是作用与反作用的关系。从税法功能角度视之,税法对金融创新的规制有正反两面:一是税法通过减、免、退税等税收措施,给予金融创新税收优惠的正向激励;二是税法通过普遍性的税收遵从规范,对金融创新进行制约的反向约束。现行税法规范对自贸区金融创新的规制存在正向激励不足和反向约束弱化的尴尬。对此,在正向激励上,须明确税法对金融发展促进的功能、权衡直接与间接措施的关系、出台离岸金融等税收政策;在反向约束上,要注重金融税法规则的体系化、金融税收征管机制的优化、金融税收政策的程序理性。中国法学会2015年重点委托课题“福建自贸区若干重大法律问题研究”(项目编号:CLS[2015]ZDWT28);;中央高校基本科研业务费专项资金资助项目“财税金融法”(项目编号:20720151038

个人所得税改革目标的反思与推进——基于税收构成要件的分析

个人所得税以\"建立综合与分类相结合的税制\"为改革目标,历经二十余载未取得实质进展。原因在于将税制模式作为个人所得税法律制度的评判标准,而难逃改革目标不确定的藩篱。税收构成要件的统一性、客观性和确定性之应然向度为个人所得税改革目标的细化与明确提供了有益思路。个人所得税改革目标的推进,应在坚持税收构成要件法定、完备和明确的前提下,区分税制模式对其构成要件要素的影响,先改进税收身份判断规则、纳税客体界定的方法、纳税客体归属规则、税率的设置,再考量税制的\"综合\"程度,对课税单位、纳税客体的结构、税基的扣除进行设计。国家社会科学基金重点项目资助“应对BEPS背景下完善中国反避税法律体系研究”(14AZD153);;中央高校基本科研业务费专项资金项目资助“法学维度下我国财税体制和制度改革研究”(20720161080

中国税收债务关系理论的回顾与前瞻

在改革开放四十年中,中国税法学经历了长足的理论进步和丰富的实践发展。其中,税收债务关系理论是其代表性成果。回顾税收债务关系理论之译介(1978—1989)、确立(1990—2001)、展开(2002—2008)、融合(2009—2018)的历程发现,其研究达成了诸多共识,也存在些许差异,亦具有中国特色。税收债务关系理论在形成上具有较强的路径依赖,在结构上表现特定的非均衡性,在展开上遵循私法到税法之逻辑,在呈现上更多是一种理论前提,在涵摄上范围限定于税法总论。新时代税收债务关系理论的发展,应在珍视既有共识、甄别现存差异的基础上,坚持从公法之债到税收之债的逻辑,深化其存在论、本体论、运行论和发展论,拓展税收债务关系理论涵摄范围。中国法学会财税法学研究会2018年专项课题“改革开放四十年中国税收债务关系理论的发展”中央高校基本科研业务费专项资金资助项目“法学维度下我国财税体制和制度改革研究”（项目批准号：20720161080

The Imbalance and Adjustment of Social Security Budget Revenue and Expenditure——Taking Equity and Sustainability as a Value Consideration

“公平”和“可持续”是评价社会保障制度的两大指标,体现在其预算收入方面的安定性、支出方面的绩效性.收入方式的长期税费之争所衍生的多元征管体制,降低了社会保障预算收入的安定性;支出结构的失衡使得其保障生存与发展权的价值无法彰显,制约了社会保障预算支出的绩效性.对此,一方面要以社会保障费改税为突破,变革社会保障预算收入机制,构建以社会保障税为主体的多元筹资体系,确保财源的安定;另一方面要以政府财政转型为契机,增加社会保障财政支出比重,促进社会保障预算支出均等化,强化社会保障预算支出正当性,提高给付的绩效.唯有如此,方能更好地维护社会保障制度的公平可持续,并最终实现公民的社会保障权.2014年国家社科基金重大招标项目“国家治理现代化视角下预算法治化研究”的阶段性成果之一(14ZDC015

Legal Regulation of Administrative Monopoly of Chinese Football Association

中国足协的改革不仅是整个国家结构性改革背景下的有益尝试,而且是行业改革特别是去行政化改革的排头兵,是而具有重大意义。考察中国足协的发展,其因体制转轨倒逼政府职能转移、法律授权造成自治权过大而形成了行政性垄断地位,自觉或不自觉地实施了强制交易、地区封锁、强制经营者限制竞争等垄断行为,排除、限制了足球市场竞争。面对足协法律规制的"内忧外患",应区分足协行政性垄断之行为的抽象和具体特征而进行"施治"。针对足协抽象行政性垄断行为,可通过竞争机制与竞争政策的结合、竞争机制的实体和程序的规范、足协章程效力和内容的明确等方式予以规制;针对足协具体行政性垄断行为,可采取体制转轨下的政会分离、转变足协身份以实现其独立、破除利益藩篱与遵循市场规律、建立类竞争法的行业法、完善多机构执法协调机制、明确足协可诉地位等措施进行规制。The reform of the Chinese Football Association is not only a useful attempt in the context of the structural reform of the whole country,but also the vanguard of the reform of the industry,especially of the administrative reform.The Chinese Football Association has formed an administrative monopoly position,consciously or unconsciously implemented a restricted transaction,regional blockade,forced operators to restrict competition and other monopolistic acts,eliminating and limiting the football market competition.Faced with the internal and external problems of laws and regulations of the Football Association,measures should be taken according to the abstraction and specific characteristics of the administrative monopoly of the Football Association.For the abstract administrative monopoly,regulations could be done in the following way：（i）the Combination of Competition Mechanism and Competition Policy;（ii）The specification of the competition mechanism of entities and procedures,（iii）the definitude of effectiveness and content of football Association charter.For the specific administrative monopoly behavior of the Football Association,we can take the political separation under the institutional transition,change the identity of the Football Association to achieve its independence,break the barriers and follow the rules of the market,the establishment of competition law industry law,improve the multi-agency law enforcement coordination mechanism,Football Association can respond to the status of other measures to regulate.国家社会科学基金项目(11BFX054)

Tax Regulation of Free Trade Area Financial Innovation in China

金融创新与税法规制是作用与反作用的关系,自贸区金融创新健康、持续地发展离不开税法的有效规制。但是,现行金融税法及由其形成的规制陈旧、滞后,且作用随着金融创新的不断深化而日渐式微,无法适应自贸区金融领域开放创新的战略要求。对此,税法规制的径向应当以维护金融市场的运行效率和金融创新的可能性,以及尽可能维护国家的财政收入取得并实现国家的宏观调控为目标。其中,贯彻税法基本原则、补缺金融税法规则、健全涉税金融信息共享机制、明确离岸金融税收政策是当下推进自贸区金融创新的迫切要求。The relationship between financial innovation and tax regulation are action and reaction.Free Trade Area(FTA)financial innovation is healthy and sustainable development cannot be separated from the effective regulation of tax law.The current financial tax law and the rules formed by it are obsolete and lagging behind,and the role of the financial taxation has been declining with the deepening of financial innovation,which cannot meet the strategic requirements of the open and innovation of the FTA.In this regard,the regulation of the tax law should be to maintain the operational efficiency of financial markets and the possibility of financial innovation,as much as possible to maintain the countrys fiscal revenue to achieve and achieve the countrys macro control objectives.Among them,the implementation of the basic principles of tax law,fill the rules of the financial tax law,improve the tax related financial information sharing mechanism,a clear offshore financial tax policy is the urgent need to promote FTA financial innovation.中国法学会2015年重点委托课题“福建自贸区若干重大法律问题研究”(项目编号:CLS[2015]ZDWT28),国家社科基金重点项目“应对BEPS背景下完善中国反避税法律体系研究”(项目编号:14AZD153),中央高校基本科研业务费专项资金资助项目“财税金融法”(项目编号:20720151038)