| 国外税收基本法的设立逻辑、特点及启示 |
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| 引用本文： | 王瑞.国外税收基本法的设立逻辑、特点及启示[J].涉外税务,2008(8). |
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| 作者姓名： | 王瑞 |
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| 作者单位： | 中央财经大学税务学院,北京,100081 |
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| 摘 要： | 作为我国社会主义法制建设的关键环节,税收基本法的设立引起了理论界与实践部门的高度关注。本文从税收属性特征入手,分析了国外税收基本法的设立逻辑及特点,讨论了其对我国税收基本法的启示与借鉴意义。
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| 关 键 词： | 税收基本法 宪法 财产权 |
Establishment Logic and Characteristics of Basic Tax Laws Abroad and Its Implications for China |
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| Rui Wang.Establishment Logic and Characteristics of Basic Tax Laws Abroad and Its Implications for China[J].International Taxation In China,2008(8). |
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| Authors: | Rui Wang |
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| Abstract: | As a key part of socialist legal system construction, the establishment of basic tax law has attracted great attentions from both the theoretical and practical world in China. Starting with an analysis of characteristics of tax attributes, this paper elaborates on the establish- ment logic and characteristic of basic tax laws abroad, and discusses its implications for China in establishing our own basic tax law. |
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| Keywords: | Basic tax law Constitution Property right |
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