【新唐人2013年03月11日讯】目前中国大陆主要的税收规定，多源自国务院的行政性规定。长期以来，人大立法权被架空。3月8号，来自山东的全国人大代表赵冬苓的一纸议案，建议全国人大﹕2013年底前收回税收立法授权、和税收法律解释权，引起了广泛的关注。目前已有30多名人大代表联署议案，并且表示，收回税收立法权，是“公民”敦促人大收回立法权的一个努力。
目前，中国的十八大税种中，仅个人所得税、企业所得税、车船税这三个税种，由全国人大立法确定了征收权，其余税种的征收合法性，源自国务院所作的暂行规定和条例，也就是行政性规定。
山东代表团部分人大代表正准备提交联名议案，建议全国人大于今年底前，收回此前授予国务院的税收立法权和法律解释权。目前已有31名代表联署。
早在2009年“两会”期间，“上海财经大学”教授蒋洪联合“天津财经大学”首席财政学教授李炜光，已向全国政协提出《让税收立法权回归人大》的提案。蒋洪今年表示，税收立法权回归人大应提到议事日程上来。
蒋洪表示，如果人大当初因为改革开放的原因需要授权，这个授权应该是有时间、有范围限制的，现在变成了没有时间、没有范围限制，所有的收税问题全部由国务院说了算，这就属于全面的弃权。
“中央民族大学”哲学和宗教学系教授赵士林指出，中共的政治架构，权力归谁，由最高层一言九鼎，人大没有实权。但是通过税收制度，把权力收回人大，让人大真正具有包括税收方面的立法权，这是推动政治体制改革的一个重要契机。
对于这个提案，全国人大常委会法制工作委员会副主任信春鹰回应说，“在适当的时候能够考虑这个问题。具体没有路线图，也没有时间表。”赵士林表示，这说明各方在博弈，收回立法权阻力重重。
“中央民族大学”哲学和宗教学系教授赵士林：“阻碍首先就在于利益集团。因为很多立法权下移，下移到哪里去了？下移到政府背后的权贵那里去了。税收的巨大权益，最后是被他们瓜分了。所以如果人大真正是一个超越的、客观的、孤立的立法机构，它把税收立法权收回来，就等于堵死了权贵通过税收来榨取民脂民膏的道路，所以从这个角度看，意义非同寻常。”
赵士林表示，税收与国家财税是一个国家的命脉。命脉的立法权不在人大手里，那么人大属于立法机构，作为最高立法机关，权威在哪里？权威就被架空了。
赵士林：“所以说收回征税的立法权，这是人大立法权落实非常重要的举措。那么这背后有很多利益集团要博弈，这个博弈过程非常激烈。首先，中国的所有改革，最大的阻力都在于权贵利益集团，讲通俗一点，就是贪官污吏了。他们是一个一个家族形成一个一个利益集团，所有改革举措，他们都在背后杯葛，因为伤害到他们利益。 ”
赵士林认为，赵冬苓的提案，把人大立法权架空这个问题曝光了。
赵士林教授：“中国这个政治架构，它不可能拥有真正的权力。吴邦国有五不搞的，你想想他说这句话什么意图？不外乎要有一个更高的、圆滑的政治权力，左右一切，包括左右人大，左右政协，所以人大和政协跟国外议会是不可同日而语的。它是我们中国特色社会主义的一个政治形式。说到底还是政治体制改革问题。人大如何真正拥有立法权，那政治体制改革就获得一个突破。”
赵冬苓向媒体表示，不是反对收税，是想强调“程序正义”。
而广西代表团在9号的全团会中，全国人大常委会副秘书长李连宁也在发言中表示，税收立法的授权收归全国人大“已时机成熟”，建议今后新出台的税种，一律通过人大立法。
采访编辑/秦雪 后制/萧宇
NPC Delegates Call for Restoring NPS’s Legislative Power
Currently, most of mainland China’s tax regulations
are administered by the State Council.
The National People’s Congress (NPC) has been shorn
of the legislative power of taxation for a long time.
On March 8, a Shandong NPC delegate Zhao Dongling
submitted a bill on the issue.
Zhao suggested the NPC to retrieve its legislative and
statutory interpretative authority by the end of 2013.
This act has drawn wide attention in a short period of time.
Over 30 delegates have jointly signed the bill.
They state, retrieving the legislative power of taxation
is citizens’ endeavor to get back NPC’s legislative powers.
Currently, among China’s 18 tax categories, only personal
income tax, corporate income tax and vehicle and vessel tax are legally authorized by the NPC.
All the other taxes are legally authorized by temporary
regulations and rules, in other words by administrative provisions of the State Council.
Now, NPC delegates from Shandong jointly prepared a bill
suggesting the NPC retrieves its legislative and statutory interpretative authority over taxation by the end of 2013.
These powers had been “temporarily” granted
to the State Council previously.
So far 31 NPC delegates have signed the bill.
Back in 2009, during the “Two Meetings,”
similar bill was proposed by two Chinese scholars.
Jiang Hong, professor at Shanghai University of Finance
and Economics, and Li Weiguang, chief finance professor at Tianjin University of Finance and Economics,
submitted a bill titled,
“Reinstate the legislative power of taxation to the NPC.”
Jiang Hong said in 2013 that the return of legislative
authority should be brought on the drawing board.
Jiang added that if initially NPC granted the power to other
institutions due to the economic reform, there should be time and scope limits over this authorization.
Now all the taxation issues are administered
by the State Council without any time’ or scope limit.
It looks like the NPC has
permanently abandoned its power.
Zhao Shilin, professor at China’s Minzu University, remarked,
Chinese Communist Party’ (CCP) political framework and power distribution are simply determined by its top leader.
The NPC does not have any real power.
However, returning the power to the NPC through taxation
system can be an important opportunity to push forward a reform of the political regime.
This may help the NPC get real legislative power
over taxation and other fields.
The vice director of the NPC’s Legislative Affairs Commission
Xin Chunying responded to that.
Xin said, “This issue will be handled at a more proper time.
Now there is no schedule or roadmap regarding this plan.”
Zhao Shilin remarked that this response reflects
the fights of different groups on this issue.
There are still obstacles against returning
the legislative power to the NPC.
Zhao Shilin, professor at China’s Minzu University:
”The obstacles first come from all the interest groups as most legislative powers have been transferred.
Where did they go? The answer is,
all the influential officials are behind the government.
These people share the huge benefits
from the tax revenues.
If the NPC becomes a real supreme, objective,
and independent legislative institution,
and reinstates its legislative power of taxation,
the milking of Chinese people will be blocked for them.
Therefore the bill has extraordinary significance
from this point of view.”
Zhao said, tax revenue is a nation’s lifeblood. Without this
lifeblood’ legislative power how can NPC have an authority of a supreme legislative institution?
The fact is, its authority has been taken away,
Zhao adds.
Zhao Shilin: ”Reinstating the legislative power of taxation
is a key step toward realizing the NPC’s authority for real.
Many interest groups are fighting in this scenario,
and it is a very intensive game.
To start with, the biggest obstacle of any reform in China
lies in the interest groups led by influential officials, or more directly, the corrupt officials.
Each of their families forms an interest group.
These groups secretly disturb all kinds of reforms because otherwise their interests will be harmed.”
Prof. Zhao believes Zhao Dongling’ bill exposes the problem
of NPC being deprived of its legislative power.
Zhao Shilin: ”The NPC will never be granted any real power
under CCP’s political regime.
Wu Bangguo once presented the principle
of the “Five Don’ts.”
His main point is simply to have a “more supreme” power
to command everything, including the NPC and the Political Consultative Conference.
Therefore the CCP’s “Two Meetings” cannot be put on a par
with the Parliament or Congress in western countries.
They are political forms only appearing under
“the Socialism with Chinese characteristics.”
After all, this is about a political reform.
For the NPC to have real authoritative power, some
breakthrough has to be made in the political reform first.”
Zhao Dongling told the media, her bill simply brings forward
the issue of “procedural justice” and has no opposition to any tax regulation.
At a delegation meeting of Guangxi Province on March 9,
Li Lianning, NPC’s Standing Committee vice-secretary, supported the new bill proposal.
Li said, the time is ripe for the NPC to take back
its legislative power of taxation.
He suggested that any new tax should be legislated
by the NPC in the future.
