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大多文献认为,在我国现行税法中没有关于征税主体的基本权力(利)与义务方面的内容,这主要缘于单从自己所认为的税法视野看税法的缘故。以宇宙全息统一论原理为基础,站在整个法世界之下重新考察会发现,我国征税主体的基本权力(利)与义务的内容,主要规定在现行财政管理体制分税制之中。这个发现为税法理论研究提供了更高、更广阔的视角,使立法实践避免了同一问题重复立法的现象。
Most of the literature holds that there is no content of the basic power (profit) and obligation of the subject of taxation in the current tax law in our country, which is mainly due to the tax law from the perspective of tax law. Based on the principle of universal Holographic Theory of the Universe, reexamination under the whole law world will find that the content of the basic rights (obligations) and duties of the subject of taxation in our country is mainly stipulated in the current tax system for fiscal management. This discovery provides a higher and broader perspective for the study of tax law theory, and avoids the legislative practice of duplicating legislation on the same issue.