On the perfection of fiscal legal system in China（试论我国财税法律体系的完善）.docVIP

On the perfection of fiscal legal system in China（试论我国财税法律体系的完善） On the perfection of fiscal legal system in China On the perfection of fiscal legal system in China 2008-12-20 15:15:29 [Abstract] the harmonious development of economy calls for a perfect legal system of Finance and tax. At present, Chinas traditional legal system has been unable to adapt to the new requirements of harmonious development, with Scientific Outlook on Development as a guide, innovation of tax law research methods and research paradigm, to construct the system of tax laws and tax law to expand the new space of theory, has become a new trend of research in the theory of taxation. Therefore, we should start with the legal reasons of Chinas financial crisis, analyze the source of the rule of law in these problems, and put forward the idea of innovating the concept of fiscal and tax law and building a new fiscal legal system. Financial crisis; law; fiscal legal system; rule by law I. consensus on the financial crisis With the economic development and social progress, China has entered a comprehensive well-off track of development, especially Scientific Outlook on Developments proposal, but also for Chinas future economic development has pointed out a new direction. But in this new situation, how to avoid the financial crisis, and the reform of fiscal and tax law should go from here, which is a new task we must deal with in the process of the study of fiscal and taxation theory. Since the implementation of the policy of reform and opening to the outside world, the discussion on the financial crisis has not stopped. Especially in recent years, in order to solve the problems of deflation and insufficient domestic demand, the country has pursued a proactive fiscal policy, which has led to a surge in fiscal expenditure, a surge in the deficit and the size of the national debt. Generally speaking, the indicators to evaluate the financial performance of a country include debt dependence, debt servic