建立我国税收基本法的思考-财政学专业论文.docxVIP

内窨提要有重要的作用和影响。本文主要分析基本原则的含义、作用以及具体内容。税 内窨提要 有重要的作用和影响。本文主要分析基本原则的含义、作用以及具体内容。税 收基本法的基本原则可以归纳为税收法定主义原则，税收公平原则和税收效率 原则。本文认为这些基本原则不仅应作为一种立法精神，也应作为法律规范的 一部分在税收基本法中明确规定。这符合我国的法律传统，又便于税收基本法 的制定、实施和理论研究。 第四部分对建立我国税收基本法的几个相关立法问题进行思考。主要涉及 目标模式、规模选择、与其它法律的配合和协调以及立法的时机和条件。本文 认为，我国税收基本法应选择权利与效率并重的模式；应当采用与日本、韩国 相近的、适度的、较发达的税收基本法规模：其必设的基本内容为征纳双方的 权利与义务以及税收基本法的基本原则：关于立法时机，当前是重新启动这一 立法进程的有利时机，应立即实施这一税收法治建设的奠基工程。 关键词：税收基本法 法学 税收法律关系 基本原则 ABsTRACTABSTRACT ABsTRACT ABSTRACT Regarding to the issues of establishing our nation’s taxation basic law,scholars analyze the necessity and system model in the theory field，but don’t agree about other issues，such as the system of construction、contents，ect，which mainly lies in the disagree about some basic theoretic issues，such as the legal relations of taxation、the basic principles oftaxation basic law、and SO on，so it’S necessary for US to continue analyzing these theoretic issues．Basic to scholar’S discussions，my dissertation try to analyze some theoretic and legislative issues about taxation basic law,and hope to contribute to the establishing oftaxation basic law． The dissertation is made up of four parts．The three previous parts analyze theoretic issues about taxation basic law,According tO the theoretic analysis of the three previous parts，the last part mainly analyze legislative issues about taxation basic 1aw The first part is the definition and analysis oftaxation basic law．To analyze the relationship between law、the science of taxation law、taxation law and taxation basic law,and tO analyze the specific intensions of taxation basic law．According to these analysis，we Call give the taxation basic law a clear position during the system of taxation law：Taxation basic law is the total laws to regulate the relations of taxation，legislated by the highest organ of state power,which is the constitutional laws during the taxation system，and whose position and strength is the highest，tO control、restrain、refer and coordinate other taxation laws． The s