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当前,为适应税收管理的新情况和新问题,《税收征管法》又面临一轮新的修订,如何汇集社会各界智慧以完善立法,从而奠定税收政策确定性的基础,固然十分必要。不过,凡立法不可能尽善尽美。如何对既定的税法规则做出合理、合法、合规的解释,如何赋予部颁税法规则的法学品行,提升其法学素养,夯实其法理根基,增进税法规则之间及其与部门法规则(民商法、行政法、刑法等)之间的协调性,尚未引起足够的重视;对税法规则的内在逻辑结构,尚缺乏深入的、精雕细刻的扎实研究。本文拟对此进行探讨,并提出一己之见。
At present, in order to adapt to the new situation and new problems of tax administration, the Tax Administration Law is facing a new round of revision. It is, of course, necessary to bring together the wisdom of all sectors of society to improve legislation so as to lay the foundation for the certainty of tax policies. However, where legislation can not be perfect. How to make a reasonable, lawful and compliant explanation of the established rules of tax law, how to give them the legal character of ministerial rules of tax law, enhance their legal literacy, consolidate their jurisprudence, Commercial law, administrative law, criminal law, etc.) have not drawn enough attention. The inherent logical structure of the tax law rules still lacks deep and carved solid research. This article intends to discuss this and put forward my own opinion.