摘要
财产税法因其固有的、为其他税法所不能替代的功能,是一国税法体系中不可或缺的重要组成部分。我国现行财产税法律体系过于滞后薄弱。对我国现行财产税法律体系进行全面、深入地解构表明:我国应在财政民主主义和财政联邦主义理念下重塑财产税法律体系,从非和谐走向和谐。
Although the property tax law in modem society is no longer as brilliant as it used to be in history, it is still a necessary and important component of the tax law system in any country because of it＇ s inherent functions which can not be substituted by any other tax law. It is such a pity that China＇s current property tax law system is too dated and immature. Thorough an in- depth and comprehensive deconstruction of China＇s current property tax law system, this article argues that confusion is the crux of the problem. Since it is time to reform China＇ s property tax law system from confusion toward harmony, this article reshapes China＇s property tax law system according to the idea of financial de- mocracy and the principle of fiscal federalism at the end
出处
《税务与经济》
CSSCI
北大核心
2007年第6期96-98,共3页
Taxation and Economy
基金
本文系西北政法大学校级项目<中国现行财产税法律研究>(项目嫡号:05XJC006)成果。
