量能用税原则初论-法律专业论文.docxVIP

量能用税原则初论 量能用税原则初论 目 目 录 author analyzes relation of taxation law and fiscal law and explorations of many scholars. Chapter three: In this chapter, the author mainly expatiates on the appliance and relative problems of tax-and-spend principle. Firstly, the author analyzes interrelated regulations in the current law system on tax-and-spend principle. On this basis, the author emphases the supervision of budget which mainly includes three ways: the supervision of government; the supervision of audit department; the supervision of taxpayers. Finally brings forward the taxpayers’ litigation. The author thinks taxpayers not only have the litigation right to governments’ illegal tax collection behavior but also to tax using behavior. Conclusion: Looking back the overall thinking and describes the defects of this article. The innovation of this article is the connection research of tax levy and tax using. Then the author brings forward tax-and-spend principle. Key words: burden principle; tax-and-spend principle; taxpayers’ right. 目 录 导 论 ··················································································································· 1 第一章 量能课税原则的定位及不足························································ 2 第一节 量能课税原则的内涵 ·············································································· 2 一、量能课税原则的概念 ·············································································· 2 二、量能课税原则的特点 ·············································································· 3 第二节 学术界对量能课税原则的定位 ······························································ 4 一、量能课税原则作为一种财税思想··························································· 4 二、量能课税原则作为立法原则 ·································································· 4 三、量能课税原则作为税法的基本原则······················································· 5 第三节 量能课税原则的不足 ·············································································· 5 一、税款使用效率的忽视 ···································