| 理性的思考:认真对待税之法性 |
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| 引用本文： | 宋青霞.理性的思考:认真对待税之法性[J].税务与经济,2011(2). |
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| 作者姓名： | 宋青霞 |
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| 作者单位： | 青海民族大学,法学院,青海,西宁,810007 |
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| 摘 要： | 税之法性由税的基点所决定,具体包括:税法应该实现的基本目标为正义和效率;税法所要实现正义和效率的手段和方法是以税收法定为基础和原则,包括多种路径在内的一种智识和实践。税法作为平衡、协调经济利益之法,实用性是其内核;正义、效率是其基本目标;法定性是其实现基本目标的基础和决定性因素;纳税人诉讼、纳税人用税监督权是实现其基本目标的方向;税收司法的独立最终决定了税收司法正义和税法效率的实现。
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| 关 键 词： | 税之法性 税收正义 税收效率 |
Rational Thinking:Taking The Duty Of Tax Law Seriously |
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| Song Qing-xia.Rational Thinking:Taking The Duty Of Tax Law Seriously[J].Taxation and Economy,2011(2). |
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| Authors: | Song Qing-xia |
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| Institution: | Song Qing-xia(Law School,Qinghai University of Nationalities,Xining 810007,China) |
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| Abstract: | The duty of tax law is determined by the basic points of tax.It includes: the basic objectives that tax law should achieve,justice and efficiency.The means and methods by which tax law will achieve justice and efficiency are intellectual thinking and practice based on tax law and principles including a variety of paths.Tax law is the law to balance economic interests,so practice is its core.Justice and efficiency is its basic objectives.The legal nature of tax law is the foundation and decisive factor for a... |
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| Keywords: | duty of tax law tax justice tax efficiency |
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