作　者：刘剑文 刘嘉语
关键词：税法过渡条款；税收法定原则；信赖利益保护；法律衔接；法的安定性；纳税人权利；税收法治现代化
摘　要：

税法过渡条款作为协调新旧税法的关键一环，对保障税收秩序稳定与纳税人权益具有重要作用。系统检视现行过渡条款，可挖掘出其立法依据缺失、条款定位不清、适用要件模糊及过渡方式单一等结构性缺陷，同时亦能明晰其衔接性、信赖保护与适应性调控的实然功能。若要充分释放税法过渡条款的效能，需直面其内生性矛盾，恪守税收法定主义、信赖利益保护原则的价值基准，既要厘清过渡条款涵摄的效力边界、规范其体系化定位、细化适用主体与条件等要件，从而重构税法过渡条款的核心框架，又需引入国际税收协定协调机制、探索阶梯调整与经济补偿等多元过渡路径，填补制度漏洞，最终通过立法形式与实质规则的双向完善，实现税法变革稳定性与灵活性的动态平衡，为税收法治现代化提供制度支撑。

 

A Normative Deconstruction and the Institutional Advancement of Tax Law Transitional Provisions in Tax Law

Liu Jianwen, Liu Jiayu（Liaoning University）

Abstract  As a critical bridge between old and new tax regimes, transitional provisions of tax law play a pivotal role in safeguarding the stability of the tax order and protecting taxpayer rights. A systematic examination of existing transitional provisions may reveal their structural deficiencies, including the absence of legislative foundations, ambiguous positioning of clauses, vague conditions for application, and monotonous transition modalities, but can also illuminate their actual functions in ensuring legal connectivity, protecting reliance interests, and facilitating adaptive regulation. To fully unlock the potential of transitional provisions requires confrontation with their inherent contradictions and adherence to the foundational values such as the principle of statutory taxation and the protection of reliance interests. This necessitates clarifying the jurisdictional boundaries covered by transitional provisions, standardizing their systemic positioning, and refining constituent elements such as coverage and applicability conditions, thereby reconstructing their core framework. Moreover, it also requires introducing international tax treaty coordination mechanisms and exploring diversified transition pathways such as tiered adjustments and economic compensation to fill institutional gaps. Ultimately, a dynamic equilibrium between stability and flexibility in tax law reforms shall be achieved through dual refinement in legislation and substantive rules, providing institutional underpinnings for tax governance modernization under the rule of law.

Key words transitional provisions of tax law; principle of statutory taxation; reliance interests protection; legal articulation; legal certainty; taxpayer rights; tax governance modernization under the rule of law

 

■作者简介 刘剑文，辽宁大学法学院特聘教授，北京大学法学院教授，辽宁 沈阳 110036；刘嘉语，辽宁大学法学院博士研究生。

[PDF]（下载数：）