税制变迁的政策主导与法律规制——税收法定二元路径的建构
发布时间：2019-07-30 09:31
【摘要】：我国税制变迁的进程,呈现出政策主导的特征,可分为税制变迁"法外运行"、政策推动税制整体立废、政策推动税制局部修正三种类型。针对具体情形在所涉事项和所及范围上的差异,应施予不同的法定要求。一方面,坚守税收法定的基本要求,有关税法核心制度的整体变易,必须循法律轨道进行;另一方面,通过参与机制的构建,彰显纳税人"同意"之核心意蕴。"程序—实体"的二元规制路径,同财税法作为公共财产法的基本定位一脉相承。
[Abstract]:The process of tax system change in our country shows the characteristics of policy leading, which can be divided into three types: tax system change "extra-legal operation", policy promoting tax system as a whole and policy promoting local revision of tax system. According to the specific situation in the matters involved and the scope of the differences, different legal requirements should be imposed. On the one hand, adhere to the basic requirements of tax law, the overall change of the core system of tax law must be carried out on the legal track; on the other hand, through the construction of participation mechanism, it shows the core meaning of taxpayer's "consent". The dual regulation path of "procedure-entity" is the same as the basic orientation of financial tax law as public property law.
【作者单位】： 中南财经政法大学法学院;
【基金】：国家社会科学基金重大项目(13&ZD028)
【分类号】：D922.22
，
本文编号：2520811
[Abstract]:The process of tax system change in our country shows the characteristics of policy leading, which can be divided into three types: tax system change "extra-legal operation", policy promoting tax system as a whole and policy promoting local revision of tax system. According to the specific situation in the matters involved and the scope of the differences, different legal requirements should be imposed. On the one hand, adhere to the basic requirements of tax law, the overall change of the core system of tax law must be carried out on the legal track; on the other hand, through the construction of participation mechanism, it shows the core meaning of taxpayer's "consent". The dual regulation path of "procedure-entity" is the same as the basic orientation of financial tax law as public property law.
【作者单位】： 中南财经政法大学法学院;
【基金】：国家社会科学基金重大项目(13&ZD028)
【分类号】：D922.22
，
本文编号：2520811
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