《税法通则》对我国税法规范生成完善的意义

发布时间：2019-03-26 12:57

【摘要】：现实视界、理想视界、规则视界是税法规范生成必须历经的阶段,也是相互衔接的阶段。基于对《税法通则》地位的认识,从现实视界、理想视界、规则视界的视角提出对构建税法规范生成相关规范的完善建议。
[Abstract]:The realistic horizon, the ideal horizon and the rule horizon are the stages that must be experienced in the generation of tax law norms, and they are also the stages that connect with each other. Based on the understanding of the status of the General principles of tax Law, from the perspective of realistic horizon, ideal horizon and rule horizon, this paper puts forward some suggestions on how to construct the relevant norms of tax law norm generation.
【作者单位】： 中共中央党校政法部;
【分类号】：D922.22

【共引文献】

相关期刊论文 前5条

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4 舒e，

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