“燃油税”改革与公法建设  

On the Fuel Tax Reform and Public Law Establishment

作　　者：冯威[1] 

机构地区：[1]山东大学法学院讲师、博士研究生,济南250100

出　　处：《中国行政管理》2009年第12期19-22,共4页Chinese Public Administration

摘　　要："燃油税"改革是近年来社会经济领域、公共政策领域和法治领域的共同话题,"燃油税"改革的效应同样要接受来自经济、社会和法治等多方面的综合考量。本文着重立足公法观念及制度建设的立场,分析了"燃油税"改革进程中的一系列法治元素,从税费征收的公法意义、公共政策中的利益表达和协调机制建设以及"燃油税"改革与税收法定主义的规制等三方面反思了这项改革反映出来的进步与不足。In recent years Fuel Tax Reform is the common topic in the socio - economic area and the area of public policy and construction of rule by law, so the economic, social and legal factors need to be synthetically considered for its effects. Based on the public law sense and institutional construction, this article analyzes a series of factors in the reform process of Fuel Tax Reform, which reflects advances and limitations from the function of Fuel Tax Reform on the public law, the construction of interest expression and coordination mechanism and the legal regulations for legalism of tax revenue in the Fuel Tax Reform.

关 键 词：税费改革 公法建设 利益协调 税收法定 

分 类 号：D922.22[政治法律—经济法学]