论文部分内容阅读
2014年,中共十八届四中全会通过的《决定》进一步提出完善以宪法为核心的中国特色社会主义法律体系,具有重要的现实意义和深远的历史意义。根据新中国税收法制建设的经验和教训,落实中共中央的上述要求应当首先从完善宪法做起。一、新中国宪法的探索1949年中华人民共和国成立以前,在中国共产党领导的革命根据地曾先后制定过一些具有宪法性质的文件,其中就有关于税收的规定。例如,1946年10月28日制定的《中
In 2014, the “Decision” adopted by the Fourth Plenary Session of the 18th CPC Central Committee further proposed to perfect the socialist legal system with Chinese characteristics centered on the Constitution, which is of great practical significance and far-reaching historic significance. According to the experiences and lessons learned from the tax legal system construction in New China, the fulfillment of the above-mentioned requirements of the CPC Central Committee should first start with the improvement of the constitution. I. THE EXPLORATION OF THE NEW CHINA CONSTITUTION Before the founding of the People’s Republic of China in 1949, some constitutional documents were drafted in the revolutionary base areas led by the Chinese Communist Party, among which there were provisions on taxation. For example, October 28, 1946 developed "in