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我国是法制主义国家,税法作为经济法的部门法,对税收问题的规定和调节起着十分重要的作用。随着社会和经济的不断进步和发展,税法的价值逐渐的彰显出来并被人们所认可。要想使得税法更好的实现其施行目的,就必须分析税法中的公平与效率价值相互间的关系,找出对税法促进的方面,从而找出税法对经济良好的影响,为税法自身价值找到一个现实意义,从而为税法的制定和实行起到一个推动作用。
As a legal state, China’s tax law, as a sectoral law of economic law, plays a very important role in the regulation and regulation of tax issues. With the constant progress and development of society and economy, the value of tax law has gradually been demonstrated and accepted by people. In order to make the tax law better realize its purpose, it is necessary to analyze the relationship between fairness and efficiency in tax law and to find out the aspects of tax law promotion so as to find the good influence of tax law on the economy and to find its own value A practical significance, so as to the formulation and implementation of tax law to play a catalytic role.