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在我国,财政法制领域的公平问题正日益受到人们的重视。在我国计划经济时代,公平是一个讳莫如深的概念,甚至或多或少带有一些“资产阶级”的情调或色彩。或许正是由于这一原因,在相当长的一段时期内,财政法学文献中,鲜有将财政公平作为财政法基本原则的。直到上世纪90年代之后,财政税收领域的公平问题才引起了法学界的关注,除了财政学文献之外,不少税法的文献开始研究和论述税收公平原则,一些财政法文献则提出了“坚持公平与效率相结合”作为财政税收法的基本原则。
In our country, the issue of fairness in the area of fiscal and legal system is gaining more and more attention. In the era of China’s planned economy, fairness is a concept of secrecy, even more or less with some “bourgeois” mood or color. Perhaps it is precisely for this reason that for a long period of time there has seldom been financial fairness as the basic principle of fiscal law in the financial legal literature. It is not until the 90s of last century that the issue of fairness in the field of fiscal revenue has drawn the attention of the legal profession. Apart from the literature of fiscal science, many tax law documents begin to study and discuss the principle of tax fairness, while some fiscal law documents have proposed “ Adhere to the combination of fairness and efficiency ”as the basic principle of the fiscal tax law.