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一、处理好“政策”与“法律”的关系财政法律是有关国家财政活动和进行财政管理的法律规范的总称,是我国法律体系的一个组成部分,党的政策是财政法律制定的主要依据;财政法律又是党的财经政策的具体条文化,是实现党的财政政策的最经常、最主要的手段,它们各有自己的特点,不能相互代替。因为,法律具有国家意志的强制属性,它是由冒家权力机关制定和认可的,具有很强的规范性和稳定性,是对全社会具有普遍约束力的行为准则。政策是带有指导性的,往往是在方向上对某一方面的问题作出原则性规定,允许各地根据实际情况制定具
I. Dealing with the Relationship between “Policy” and “Law” Fiscal laws are the general term for the legal norms concerning the state’s financial activities and financial management, and are an integral part of China’s legal system. The party’s policies are the main basis for the formulation of fiscal laws. Fiscal law is also the specific article of the party’s financial and economic policies. It is the most frequent and the most important means of realizing the party’s fiscal policy. Each of them has its own characteristics and can not be replaced by one another. Because the law has the mandatory attributes of the will of the state, it is formulated and endorsed by the procuratorial organs of power and has strong normative and stability. It is a universally binding code of conduct for the whole society. Policy is guided, often in the direction of the principle of certain aspects of the problem, allowing all localities to develop according to the actual situation