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2007年5月30日财政部突然大幅提高印花税,导致股市遭受重创,也给人们带来了很多思索。财政部不恰当地使用税收手段调整股市,凸显了税收法定主义在当下中国阙失所造成的严重后果。毫无疑问,不符合税收法定主义的课税行为不但是对公民财产权的严重侵犯,而且可能会使实现法治的梦想最终落空。在此意义上,行政法学应当关注因税收而引发的种种法治问题并做出自己应有的贡献。
May 30, 2007 The sudden and drastic increase in stamp duty by the Ministry of Finance resulted in a heavy hit in the stock market and brought a lot of thought to people. The improper use of taxation measures by the MOF to adjust the stock market highlights the serious consequences of tax legalism in the absence of China today. There is no doubt that taxation not in conformity with tax statutory law not only constitutes a grave violation of property rights of citizens, but may eventually destabilize the dream of achieving the rule of law. In this sense, administrative law should pay attention to the problems caused by tax law and make its due contribution.