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利益衡量是指对发生冲突的各种利益进行估量后,考虑应置重于哪一方利益的一种思考方式。在税收领域,国家与纳税人、纳税人与纳税人、追求社会利益最大化与维护私人财产权以及税法与其他法律之间冲突的协调是税法的重要课题。广泛的利益冲突为利益衡量在税法中的应用提供了契机,利益衡量为探讨税法中各利益主体之间利益的平衡协调提供了一种方法。
A measure of interest is a way of thinking about which interests should be emphasized after the benefits of the conflict have been assessed. In the area of taxation, the coordination between the state and taxpayers, taxpayers and taxpayers, the pursuit of maximizing social interests and the maintenance of private property rights and the conflict between tax laws and other laws is an important issue in tax law. A wide range of conflicts of interest provides an opportunity for the application of interest measurement in tax law. The measurement of interest provides a way to explore the balance of interests among the various stakeholders in tax law.