税权的行使及其滥用的法律规制

目前,法学界对"税权"概念的概括力和抽象性仍存有争议,然而,"税权"概念之于税法,犹如"权利(力)"概念之于理论法学,是重要而真实的。税权理应作为税法规范的价值核心和税法实践的理论起点,税权的"权力"定位使得其分权制衡尤显必要。税权行使的事前规制倚仗纵横细分下的制衡:横向上税立法权与税执法权分立;纵向上中央税权与地方税权并存。税权滥用的事后规制则有正当行使受阻的救济与不当滥用引起的诉讼。

Legal Regulation of Exercise and Abuse of Tax Power

Though abstract and general ability of concept of tax power provokes criticism by some legal scholars,con- cept of tax power is important to tax law like power or right to jurisprudence.Tax power should become valuable core of tax legal norm and starting theoretical point of tax law practice,which is necessary to keep check and balance of tax power because of its power position.Prior regulation way of exercise of tax power depends on check and balance of tax power which can be divided into legislative and executive tax power horizontally and central and local tax power longi- tudinally.Remedy afterwards way of abuse of tax power includes suits because of unfair abuse of tax power and remedy owing to interruption of fair use of tax power.