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本文通过对国内现有税收法律定义的评述,指出了这种用法律术语套用财政学概念的偏颇;通过分析宪法上的税概念与一般法律上的税概念之间的关系,得出了税收本源的相关结论,并确立了宪政精神对税收基本法律的实质管辖。在此基础上,提炼出税收在法律上的应有之义并进行了论证,即税收是一种程序、一种权利、一种财产、一种行为,同时对现有关于税收关系内容的相关表述进行了评价。
This article points out the bias of legal terminology applying the concept of finance by pointing out the definition of the legal definition of tax in our country and points out the relationship between the tax principle of the constitutional tax and the concept of general law tax Of the relevant conclusions, and established the constitutional spirit of the tax basic law of the substantive jurisdiction. On this basis, we can deduce the legitimate meaning of taxation and argue that taxation is a kind of procedure, a right, a kind of property and a kind of behavior. At the same time, it is also relevant to the existing taxation relation The statement was evaluated.