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论软课税权□杨纯华尽管这些年来我们更加强调税收法治，而且为塑造税收法治特征做出了积极的努力，可是我国的课税权仍属“软课税权”。“软课税权”应理解为包括所有征税和纳税的纪律，它们表现为缺乏税收立法和具体税收法律的遵守与实施，各级公务人员普遍不严格遵从交...
On soft tax levies □ Yang Chunhua Although we have emphasized the tax law over the years more and made positive efforts to mold the characteristics of the tax law, the taxation right in our country still belongs to the “soft tax levies.” “Soft tax levies” should be understood as including all the tax and tax disciplines, which are manifested in the lack of tax legislation and specific tax laws to comply with and enforce the public servants at all levels generally do not strictly comply with ...