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中国财税立法60年的轨迹,是从基本形成到走向完善,从注重数量到提高质量,从行政主导到立法主导,从闭门造车到开门立法,从国家财政到公共财政。财税立法的演变趋向,应由试验主义向法定主义转变,由工具主义向人文主义转变,由建构主义向本质主义转变,由渐进主义向理性主义转变。这60年财税立法,在共和国立法史上以至整个财政法治史上,有着珍贵的价值。研究这60年财政立法,总结成败得失的经验,分析中国财政立法何以在长时期里命运多舛的根源,探寻其发展趋向,也就具有特殊的价值。
The trajectory of 60 years of fiscal and taxation legislation in China is from basic formation to perfection, from quantity to quality, from administrative domination to legislative dominance, from confiscation to open door legislation, and from state finance to public finance. The trend of tax and tax legislation should be changed from experimentalism to legalism, from instrumentalism to humanism, from constructivism to essentialism, and from gradualism to rationalism. The 60 years of fiscal and taxation legislation have a precious value in the legislative history of the Republic and in the entire history of public finance and law. Studying the 60 years of financial legislation, summing up the experience of success or failure, analyzing why the fiscal legislation in China has a long fate and exploring its development trend, it is of special value.