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看似并不起眼的车船税改革,不仅牵涉着千千万万“有车族”的切身利益,也凸现着经济社会发展进程中的诸多困境,折射出税收导向、立法民主等深层问题。2010年10月25日,由国家财政部、税务总局起草的《中华人民共和国车船税法(草案)》正式提交全国人大常委会初审。这部旨在改革现行车船税制度的立法草案一经公开,不仅招致坊间的如潮口水,也在立法机关内部引发诸多异议。
Seemingly unremarkable reform of travel tax, not only involves the vital interests of thousands of “car owners”, but also highlights the difficulties in the process of economic and social development, reflects the tax-oriented, legislative democracy and other deep-seated problems . On October 25, 2010, the “People’s Republic of China Travel and Vessel Tax Law (Draft)” drafted by the State Ministry of Finance and State Administration of Taxation was formally submitted to the Standing Committee of the National People’s Congress for approval. The open draft legislation, aiming to reform the existing system of travel tax, not only rattled the public but also raised many objections within the legislature.