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財稅法的功能,是指財稅法在調整財稅關係過程中所表現出的一種外在功效。形象地說,就是在回答‘財稅法應當做什麼’。然而,在將財稅法作為宏觀調控法的傳統思維下,財稅法的宏觀調控功能被過度放大。而財稅法在政治、社會等方面的功能,則長期未得到充分認識。在‘四個全面’的新階段,有必要探明‘中國需要什麼樣的財稅法’、‘如何讓財稅法在治國安邦中發揮最大效用’,並以理論指引實踐,更好地發揮財稅法在推進國家治理現代化中的貢獻。
The function of finance and tax law refers to an external effect that the fiscal and tax law shows in the process of adjusting the relationship between finance and taxation. Figuratively speaking, is to answer ’what should be done by fiscal and taxation law’. However, under the traditional thinking of fiscal and tax law as the macro-control law, the macro-control function of fiscal and tax laws is over-magnified. However, the functions of the fiscal and tax laws in the political and social fields have not been fully recognized for a long time. In the new stage of ’four comprehensiveness’, it is necessary to find out what kind of fiscal and taxation laws China needs and how to make the fiscal and tax laws play the most effective role in governing the country and the state. By guiding the practice with theory, we should make better use of fiscal and taxation Law in Promoting the Governance of Modern Contributions.