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一体化税法不同于传统税法。传统税法的税即税收,税法即税收义务法,是规范税收关系的法;在税收法律关系中,国家主要以权利(力)主体身份出现,纳税人则主要是税收义务人;税法体系亦主要是由各种税种法和税收征管法构成。一体化税法的税是集税收和税用一体的概念,它既包括收税法,更包括用税法;在税法律关系中,纳税人是税收的缴纳者,更是税款利益的分享者,国家是税收征收和分配主体,但更是公共产品提供的义务人;一体化税法是把税收法和税用法作为一个整体来对待的综合性法律部门,包括税宪法、税债法、税行政法、税刑法等全新内容。
The integrated tax law is different from the traditional tax law. The traditional tax law is the tax, the tax law that is the law of tax obligations, is to regulate the tax relationship law; in tax legal relations, the state mainly as the main body of rights (force), taxpayers are mainly tax obligors; tax law system is also mainly It is constituted by various tax laws and tax collection laws. Integration of tax law is a set of tax and tax integration concept, which includes both tax law, including the tax law; in the tax legal relationship, the taxpayer is the tax payers, but also tax-sharing benefits, the state Is the main body of tax collection and distribution, but it is also the obligor of public goods. The integrated tax law is a comprehensive legal department that treats tax law and tax law as a whole. It includes the tax constitution, the tax law, the tax administrative law, Tax law and other new content.