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中国传统税法学理论与实践所存在的根本问题,是过分强调税收与税法的“义务性”与“无偿性”的特征。中国税法现代化是在中国法制现代化的大背景下应运而生的。所谓法制现代化,是指一个国家的传统型法制向现代型法制转化的过程;中国税法现代化,简单来说,就是“税收法治”的实现。具体而言,至少应该包括以下几方面的内容:1、在理论基础方面,以社会契约论中的合理因素——“契约精神”与国家意志论和国家分配论的有机、合理结合为基础,形成从规则注释到原则分析、再到价值研究的完整的基本理论体系;2、在思想条件方面,以重构税收法律意识为“税收法治”的实现创造人文环境;3、在立法保障方面,确立税收法定主义为立法基本原则,并坚决贯彻执行;4、在制度运行方面,实行包括上述三方面内容的依法治税;5、在最终目的的方面,实现“税收法治”的状态。具体来说,包含以下要素:
The fundamental problem existing in the theory and practice of China's traditional tax jurisprudence is that it overemphasizes the characteristics of the “obligatory” and “unpaid nature” of the tax and tax laws. The modernization of China's tax law came into being in the background of the modernization of China's legal system. The so-called legal system modernization refers to the process of a country's traditional legal system being transformed into a modern legal system. The modernization of China's tax law is simply the realization of “tax law”. Specifically speaking, it should include at least the following aspects: 1. On the theoretical basis, based on the organic and rational combination of the rational factor in the social contract theory - “contract spirit” and national will theory and national distribution theory, Form a complete basic theoretical system from rule annotation to principle analysis to value research; 2, in the ideological conditions, to create a humanistic environment for the realization of “tax law” by reconstructing the tax legal awareness; 3, The establishment of tax statutoryism is the basic principle of legislation, and resolutely implement; 4, in the operation of the system, including the implementation of these three aspects of the tax according to law, 5, in the ultimate goal, to achieve “tax law” state. Specifically, the following elements are included: