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一、问题的提出税法是与商品经济与商品交换联系得最为紧密的法律部门之一。经济体制的变迁、经济政策的导向都会在税法中留下痕迹。因此,税法是一门具有稳定性又在执行过程中具有相对灵活性的法律,这一表述恰如其分地提炼出了税法的特点。新中国成立后,税法在理论研究及实践层面上呈现出非常明显的阶段性递进:既从封闭构建到借鉴开放、从加强立法到深度改革。其中最具符号意义的事件是1950年新税制的建立、20世纪80年代初期及中期的税收立法高峰、1994年的税制改革和中国加入WTO后的税收法规清理及衔接。在
First, the question raised Tax law is one of the legal departments most closely linked with the commodity economy and commodity exchange. Changes in the economic system, the orientation of economic policies will leave traces in the tax code. Therefore, the tax law is a law with stability and relative flexibility in the implementation process, and this expression appropriately extracts the characteristics of the tax law. After the founding of new China, tax law at the level of theoretical research and practice showed a very significant step by step: not only from the closed construction to learn from the open, from strengthening the legislation to the depth of reform. Among them, the most symbolic event was the founding of the new tax system in 1950, the peak of tax legislation in the early and mid-1980s, the tax reform in 1994, and the cleanup and convergence of tax regulations after China’s accession to the WTO. in