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目次一、从社会中分化出的税法系统二、法律系统封闭性的维系——二元符码三、正义作为法律偶联性公式四、结构耦合作为沟通法律与外界的工具五、以一般反避税条款的生成为例六、结语对税法规范生成的研究角度可分为现实视界、理想视界以及规则视界。现实世界的税法规范生成描述了由于已有税法规范不能满足现实的需求,新的税法规范被呼之欲出。新的税法规范受到税法系统、经济系统、政治系统的共同作用形成的过程。在此基础上,理想视界通过税法系统内外的价值引领,使其满足税法体系的需求。规则视界的税法规
First, from the social differentiation of the tax system Second, the closed legal system of law - binary code Third, justice as a law coupling formula Fourth, structural coupling as a communication tool for the law and the outside world Five, in general anti Tax evasion clause as an example Sixth, concluding remarks on the tax law norm generation can be divided into the perspective of reality, the ideal horizon and the rules horizon. The production of the tax code in the real world describes that due to the existing tax code can not meet the real needs, the new tax code is ready to come out. The new tax code is regulated by the common function of the tax law system, economic system and political system. On this basis, the ideal horizon is guided by the value inside and outside the tax law system to meet the needs of the tax law system. Rules and regulations of the tax laws and regulations