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本文以我国税法三十年历史发展之总结,思考构筑税之法性基本理论框架和可行路径。税之法性由税的基点所决定,包括:税法应该实现的基本目标,为正义和效率;税法所要实现正义和效率的手段和方法,是以税收法定为基础和原则包括多种路径在内的一种智识和实践。税法作为平衡协调经济利益之法,实用性是其内核;正义、效率是其基本目标;法定性是其实现基本目标的基础和决定性因素;纳税人诉讼,纳税人用税监督权是实现其基本目标的方向;税收司法的独立最终决定了税收司法正义和税法效率的实现。
This article summarizes the three decades of historical development of tax law in our country, and ponders over the basic theoretical framework and practical path of constructing tax law. Tax law is determined by the basic point of tax, including: the basic goal that the tax law should achieve is justice and efficiency; the means and methods of justice and efficiency in the tax law are based on tax statutory basis and include multiple ways A kind of knowledge and practice. As the law of balanced economic interests, tax law is its core; justice and efficiency are its basic goals; statutory is the basis and decisive factor for their realization of basic goals; taxpayer litigation, taxpayer tax supervision power is to achieve its basic The direction of the goal; the independence of the tax judiciary ultimately determines the realization of tax justice and tax law efficiency.