以时间利益分配为核心的税法时间研究综述  

A Review of Tax Law Time Research with Time Benefit Distribution as the Core

作　　者：赵菁 Zhao Jing

机构地区：[1]辽宁大学

出　　处：《盛京法律评论》2020年第2期176-195,共20页Shengjing Law Review

摘　　要：时间与税收法治、税制改革密切相关。对选择微小而不失重要性的税法时间进行研究,既是对税法基础理论的承继与深入,亦是对税法总则立法中关键要素的整体性考量,同时也是对税收征纳中集中爆发的程序争议的合理性回应。遵循税法时间"类型论—分配论—制度论—立法论"这样一个从具体到综合、再由综合到具体的思路展开。对我国税法时间的相关研究成果进行梳理可以发现,现有学者已经意识到时间对税法理论、税法制度、税收立法的重要性,但仍然缺乏系统性的研究。现有研究成果呈现出重程序而轻实体、强调就事论事而缺乏整体思维,重制度建构而轻理论探讨的特点。因此,下一步税法时间的研究有必要秉持系统性、全面性、理论性的研究面向,围绕税法时间利益分配,对现有研究进行深入和拓展,以期发现真问题、发掘规律性结论、发掘体系化思路。Time is closely related to the rule of law and the reform of tax system.It is not only the inheritance and deepening of the basic theory of tax law,but also the overall consideration of the key elements in the legislation of the general provisions of the tax law,but also the reasonable response to the procedural disputes in the tax collection disputes.Following the idea of“type theory-distribution theory-system theory-legislation theory”of tax law time,from specific to comprehensive,and then from comprehensive to specific,we can find that the existing scholars have realized the importance of time to tax law,but still lack of systematic research.The existing research results are characterized by attaching importance to procedure rather than substance,emphasizing on matters rather than overall thinking,and emphasizing system construction over theoretical discussion.Therefore,it is necessary to adhere to the systematic,comprehensive and theoretical research orientation in the next step of tax law research,and carry out in-depth and expansion of the existing research around the time benefit distribution of tax law,so as to explore the real problems,explore the regular conclusions and explore the systematic ideas.

关 键 词：税法时间 时间利益 类型化 税收立法 税法制度 

分 类 号：D922.22[政治法律—经济法学]