[1]谢 琳.改革开放四十年中国的法治税收研究——数据、理论与实践[J].常州大学学报(社会科学版),2018,19(06):3-11.[doi:10.3969/j.issn.2095-042X.2018.06.001]
　Xie Lin.Rule of Law of Taxation in China During the 40 Years sinceReform and Opening up—Data, Theory and Practice[J].Journal of Changzhou University(Social Science Edition),2018,19(06):3-11.[doi:10.3969/j.issn.2095-042X.2018.06.001]
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改革开放四十年中国的法治税收研究——数据、理论与实践()
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常州大学学报(社会科学版)[ISSN:2095-042X/CN:32-1821/C]

卷:
第19卷
期数:
2018年06期
页码:
3-11
栏目:
法学研究:落实十九大精神—财税法专题研究
出版日期:
2018-11-28

文章信息/Info

Title:
Rule of Law of Taxation in China During the 40 Years sinceReform and Opening up—Data, Theory and Practice
作者:
谢 琳
Author(s):
Xie Lin
关键词:
法治税收理论;  形式法治;  实质法治
Keywords:
the rule of law of taxation theory;  rule by law in form;  rule by law in essence
分类号:
D922.22
DOI:
10.3969/j.issn.2095-042X.2018.06.001
文献标志码:
A
摘要:
改革开放四十年以来,国家税收收入持续增长,而税收法治实践的发展与税收收入的增长并不完全匹配。法治税收理论为法治在税收领域的落实提供了指导,其既要求关注形式法治,又要求重视实质法治。通过法治税收理论检视税收立法、税收行政、税收司法及税收守法等税收法治实践,可总结其成就与不足,进而得出结论:要完善税收法治,形式上应当完善立法,做到有法可依; 实质上应当重视纳税人权利保护及国家权力控制。
Abstract:
40 years since reform and opening up, the national tax revenue has been increasing rapidly. However, its fast rise does not match the development of tax law practice. The rule of law of taxation theory requires attention to both the form and the essence, which provides guidance to the practice of rule of law in the area of taxation. With the rule of law of taxation theory, through the inspection of taxation legislation, taxation administration, taxation judicature, taxation law obedience and other rule of law of taxation practices, the achievements and shortcomings can be summarized. It can be concluded that in order to perfect the rule of law of taxation, legislation should be improved in the form in order to rule by law; essentially, importance should be attached to the protection of taxpayers’ rights and the control by state power.

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备注/Memo

备注/Memo:
关键词:法治税收理论; 形式法治; 实质法治作者简介:谢琳,北京大学法学院博士研究生。基金项目:中国法学会财税法学研究会2018年专项课题“改革开放四十年中国法治税收理论的发展”
更新日期/Last Update: 2018-11-30