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对税收之“必然恶和可能善”的确认正是税收法定观的逻辑起点。税收法定之目的,就在于将“必然恶”限定在“必要恶”之限度内,但只有税收法定置于“对普遍良法的普遍遵从”的法治观下,并采纳基础广泛的税收赞同观和社会共识观,这一目的才能充分达成。如此,税收法治便可成为法治国家的关键一环。税收之痛与税法止恶当代中国的主流税收观明显地为税善观——源于忽视税收之痛。税收三性(强制性、无偿性和固定性)观也包含“视税恶为税善”的模糊认知。税收杠杆论更是如
It is the logical starting point of the statutory view of tax that the confirmation of “the inevitable evil and the possible good” of the tax revenue. The purpose of tax statutory lies in the limitation of “necessary evil ” within the limits of “necessary evil ”, but only the taxation law is placed under the rule of law “of” universal compliance with common good "and adopted the foundation A wide range of tax approval and social consensus view, this goal can be fully reached. In this way, the rule of law of taxation can become a key part of the rule of law. The pain of tax and the tax law only evil The view of tax in contemporary China is obviously the view of tax - from ignoring the pain of tax. The concept of tax revenue (mandatory, non-monetary, and fixed) also contains a vague awareness of tax efficiency as tax good. Tax leverage is more like