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在公共财产法视野下将财税法的功能界定为保护私人财产权无疑是狭隘的,财税法宏观调控的表象背后应该是社会国家对于公共财产的保护,进而推进社会的和谐发展。在这一功能下,财税法的内容应当集中于对政府财政行为的监管和引导。这一过程面临的主要问题便在于如何通过法律规制政府在征收和处置公共财产环节的行为。这一问题不单纯是公共财产法的问题,还涉及宪法、行政法对于政府财政行为的规制。
In the perspective of public property law, defining the function of fiscal and tax law as the protection of private property rights is undoubtedly narrow. The appearance of macro regulation and control of fiscal and tax laws should be the protection of public property by social countries and then promote the harmonious development of society. Under this function, the content of the tax law should focus on the supervision and guidance of the government’s financial behavior. The main problem facing this process lies in how to regulate by law the behavior of the government in the collection and disposal of public property. This issue is not simply a matter of public property law, but also relates to the constitutional and administrative laws regulating government financial behavior.