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部颁税法规则是指国家财税主管机关颁发的大量税收规范性文件,这些文件大致分为两类,其一为行政程序性规范,其二为税法实体性规范。这些规范构成我国税法规则的重要组成部分,是我国税收法律体系的有机补充。在法律法规不能完全穷尽涉税交易类型的情况下,凸显税法规则的匮乏和税法规制的空当,由此,部颁税法规则应运而生。对部颁税法规则存在的合理性、法理依据和合法性审查有待深入研究。本文就部颁税法规则与税收法定主义、绝对税收法定主义之式微、部颁税法规则与反避税、部颁税法规则与司法尊让、部颁税法规则的合法性审查以及税法共同体的形成等作初步探讨,以求教于大家。
The Ministry of Tax Law refers to a large number of tax regulatory documents issued by the State Administration of Taxation. These documents fall into two broad categories, one of which is the administrative procedural norms and the other is the substantive norms of tax law. These norms constitute an important part of the tax rules of our country and are an organic complement to the tax legal system in our country. Under the circumstance that laws and regulations can not completely exhaust the types of tax-related transactions, the lack of rules of the tax law and the vacancy of the tax laws and regulations have been highlighted. Therefore, the ministerial rules of tax laws have emerged. The rationality, legal basis and legality examination of the ministerial rules of tax law need further study. This article discusses the rules of ministry tax law and tax statutoryism, the absolute statutory tax statute, ministerial tax law rules and anti-avoidance tax, ministerial tax rules and judicial respect, ministerial tax law rules of law review and the formation of the tax law community Preliminary discussion, in order to ask everyone.