我国财政税收的法律规制

• 作 者: 冯耿圆
• 机 构: 华中师范大学政法学院 湖北·武汉430079
• 出 处: 法制与社会
• 发表日期: 2007年12期
• 关键词: 财政税收 税收制度 私有财产 税收立法 税收法律 税收减免 制度优势 制度成本 优惠政策 农业税

目前,我国已有一套比较完善的财政税收法律政策,国家也出台了一系列税收优惠政策,比如免征农业税,新的《税收减免管理办法》正在执行。私有财产写进了宪法,但财政税收立法制度还很不完善,一方面,我们需要规制政府权力保障纳税人的财产权,另一方面,税收制度如何设立以达到制度成本的最小化,实现最大的经济制度优势是需要技巧和智慧。

At present, China has a relatively complete set of fiscal and taxation laws and policies, and the state has also introduced a series of preferential tax policies, such as the exemption of agricultural taxes. The new Administrative Measures on Tax Relief is being implemented. Private property has been written into the constitution, but the fiscal and taxation legislative system is still far from perfect. On the one hand, we need to regulate government power to protect taxpayers’ property rights. On the other hand, how to set up a taxation system so as to minimize the system cost and achieve the maximum Economic system advantage requires skill and wisdom.