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“燃油税”改革是近年来社会经济领域、公共政策领域和法治领域的共同话题,“燃油税”改革的效应同样要接受来自经济、社会和法治等多方面的综合考量。本文着重立足公法观念及制度建设的立场,分析了“燃油税”改革进程中的一系列法治元素,从税费征收的公法意义、公共政策中的利益表达和协调机制建设以及“燃油税”改革与税收法定主义的规制等三方面反思了这项改革反映出来的进步与不足。
The reform of the “fuel tax” is a common topic in the fields of social economy, public policy and law in recent years. The effect of the reform of the “fuel tax” should also be subject to the comprehensive consideration from the aspects of economy, society and the rule of law. Based on the concept of public law and system construction, this paper analyzes a series of elements of the rule of law in the process of reforming the “fuel tax”, from the public law significance of tax collection and levying, interest expression and coordination mechanism construction in public policy, and “ Tax ”reform and the statutory tax statutes and other three aspects reflect the reform reflects the progress and deficiencies.