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一、絮语:照历史的镜子,寻未来的道路环顾经济、政治现代化的时代背景,财税法治建设是新时期改革进路中的重要环节,也是开创新局面的有效关口。面对着此群体利益与彼群体利益、稳定性与变革性、代议制民主与行政高效率等多重矛盾,难免使我们对前路进行再度审思①。在审思之路上,除却对于现实场域的思考与检讨之外,对于历史的检视亦是重中之重。毕竟任何制度体系之构建都有其特定的历史,甚至可以说是历史发展的一种必然产物。法国社会学家涂尔干认为:“要想深刻地理解一种规矩或一种制度,
I. Language: According to Historical Mirror and Looking for Future Looking at the background of economy and political modernization, the legal construction of fiscal and taxation is an important link in the reform of the new era and is also an effective gateway for opening up a new situation. In the face of multiple contradictions between the interest of the group and the interest of the group, stability and transformativeness, the democracy of representativeness and the high efficiency of administration, it is inevitable that we will conduct a second thought over the road ahead. On the path of deliberation, apart from the consideration and review of the actual field, the examination of history is also the most important task. After all, the construction of any system has its own specific history, or even an inevitable outcome of historical development. Durkheim, a French sociologist, said: ”To understand deeply a rule or a system,