摘要
提炼财税法功能时,应该从"法律性"的视角切入分析。由管理到治理的范式迁移,影响财税法在社会层面的功能定位,特别是将其由经济系统中的单元提升至多元的经济系统、政治系统、社会系统的综合子系统,而且尤为重视"法"的因素在财税领域的地位。顺应这一变化,政策层面对财税法功能的表述也在相应调试。整体上看,财税法功能区分为规范功能和社会功能,前者可以整合为纳税人权利保护和财政权规制,后者则包括公共财产治理和社会利益平衡。为更好地实现财税法功能,在制度建构时需要把握好前端的法定原则和立法过程、中端的预算治理、终端的责任机制。
When extracting functions of tax law, we should take the ＂legal＂ perspective into analysis. The paradigm from management to administration affects the function positioning of tax Law at the societal level, particularly, elevating the unit in the economic system to diverse economic systems, political systems and social systems, and especially pays attention to the position of the ＂law＂ factor in the field of taxation. In order to adapt to this change, the expression of the functions of tax law is also changing correspondingly at the pol- icy level. On the whole, the tax law is divided into functional specification function and social function. The former can be integrated into the protection of taxpayers＇ rights and the regula- tion of financial power, and the latter includes the governance of public property and the balance of the interests of society. To better achieve tax law function, we need to grasp the legal principle and the legislative process at the good front-end, budget management at the middle- end, and the responsibility mechanisms at the terminal when constructing the system.
出处
《财经法学》
2017年第1期104-121,共18页
Law and Economy
关键词
财税法功能
纳税人权利保护
财政权规制
公共财产治理
利益平衡
Functions of tax law Protection of taxpayers＇ rights Regulation of financial power Governance of public property Balance of interests
