摘要： “黄宗羲定律”主要被用于描述并税式改革引发的“杂派丛生并税改革杂派丛生”周期性循环,其本质上是国家治理中的央地关系问题,具体表征为税权配置的“干枝之争”。在中央集权型的税收立法模式下,税收行政立法占据主导性地位,地方并没有真正意义上的税收立法权。“两个积极性”原则是中国共产党探索解决央地关系难题的基本原则。在此原则的指导下推进中央与地方关系法治化,是跳出“黄宗羲定律”的基本方案。税收立法权的纵向配置,应在央地关系法治化框架下具体展开。税收立法权纵向配置的法治化方案包括长期方案和短期方案。当前实施短期方案较为可行,即在税法总则中分税种明确划分央地税收立法权限。后续应从地方税体系改革入手,在中央集中统一领导的同时,赋予地方相应的税收立法权。

关键词: 黄宗羲定律, 税收立法权, 央地关系, 法治化, “两个积极性”原则

Abstract: Huang Zongzi's Law is mainly used to describe the cyclical cycle caused by the tax merger reform.It is essentially a problem of the relationship between the central and local governments in national governance.Under the centralized tax legislation model, the local governments have no real legislative power over taxation.The basic principle for the Communist Party of China to explore and solve the difficult problem of central local relations is the principle of “two positivity”.Under the guidance of this principle, the basic solution to Huang Zongzi's Law is to promote the legalization of the relationship between the central and local governments.The legalization plan for the vertical allocation of tax legislative power includes long term plan and short term plan.The short term plan is to clearly divide the central and local tax legislative powers according to tax types in the General Provisions of the Tax Law.In the future, China should start with the reform of the local tax system and clearly give local governments corresponding tax legislative powers.

Key words: Huang Zongzi's Law, Tax Legislation Power, Central and Local Relations, Legalization, The Principle of “Two Positivity”