税制变迁的政策主导与法律规制——税收法定二元路径的建构
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引用本文:侯 卓.税制变迁的政策主导与法律规制——税收法定二元路径的建构[J].财经理论与实践,2017,(5):138-144
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作者单位
侯 卓 (中南财经政法大学 法学院湖北 武汉 430073) 
中文摘要:我国税制变迁的进程,呈现出政策主导的特征,可分为税制变迁“法外运行”、政策推动税制整体立废、政策推动税制局部修正三种类型。针对具体情形在所涉事项和所及范围上的差异,应施予不同的法定要求。一方面,坚守税收法定的基本要求,有关税法核心制度的整体变易,必须循法律轨道进行;另一方面,通过参与机制的构建,彰显纳税人“同意”之核心意蕴。“程序—实体”的二元规制路径,同财税法作为公共财产法的基本定位一脉相承。
中文关键词:税制变迁  税收法定  公共财产法
 
Policy Leading and Legal Regulating of Tax System Change: Based on the Two Paths of the Rule of Tax Law
Abstract:In the process of Chinas tax system changes,it shows a policy orientation which can be divided into three categories:tax changes in an orbit without legalization,the policy promoted tax systems change as a whole,the policy promoted tax system changing partially.There shall be different statutory requirements for the differences between the relevant matters and the scope of the specific circumstances.On the one hand,the basic requirements of rule of tax law should be adhered,and the overall change of the core system of tax law must be carried out on the legal track.On the other hand,through the construction of participation mechanism,the core connotation of “taxpayer agreement” will be strengthened.“Procedural Substantial” dual regulatory path,with the fiscal and tax law shares the same basic positioning of public property law.
keywords:changes in tax institution  the rule of tax law  public property law
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