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税法并不当然整体属于经济法,其与经济法交叉之处是税收调控,基于此提取一种作为经济法上重要权力的税收调控权是十分必要和有意义的。文章按照经济法原理,对税收调控权进行概念解析,通过界定税收调控权的概念及性质,明确税收调控权的产生原因及其权力来源和行使主体,以期对税收调控及发展予以理论回应,进而指导与规范税收调控的实践运行。
The tax law does not belong to the economic law as a whole, but the point of intersection with the economic law is tax regulation. Therefore, it is necessary and meaningful to extract tax regulatory power as an important power in economic law. According to the principle of economic law, the article analyzes the concept of tax control power. By defining the concept and nature of tax control power, the article clarifies the causes of tax control power and its sources of power and the main body of enforcement, so as to theoretically respond to the regulation and development of tax revenue. Guide and regulate the practice of tax regulation and control.