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目次一、问题的提出:“财税一体化”的法律意义二、财税法治的基本逻辑:征税、管税与用税的统一三、制度建设:构建完整的财税法律制度体系四、结论一、问题的提出:“财税一体化”的法律意义(一)“财税制度”的视角拓展财税制度,取其广义而言,包含了税收制度与财政制度,而财政制度则既可以从广义上包含税收制度,也可以取狭义而仅指税收制度之外的内容。无论单纯的财政制度还是完整意义上的财税制度,更主要的内容还是指向一种经济意义上的社会系统。“制度”一词在英文中对应的词
First, the question is raised: “legal meaning of fiscal integration ” two, the basic logic of finance and tax rule of law: the unity of taxation, tax and tax Third, the system construction: to build a complete tax and legal system Fourth, First, the question is raised: “legal meaning of fiscal integration ” (A) “tax system ” point of view to expand tax system, in its broader sense, includes the tax system and the financial system, while the financial system Can contain the tax system in a broad sense, but also can be narrowly defined and only refers to the content outside the tax system. Whether the simple financial system or the complete tax system, the more important content still points to an economic system of society. “System ” in the English word corresponding to the word