当代财税立法的生成与演进路径  

The Born and Development of China's Fiscal and Taxation Legislation

作　　者：丛中笑[1] 

机构地区：[1]华南师范大学法学院,广东广州510631

出　　处：《政法论丛》2012年第2期44-52,共9页Journal of Political Science and Law

基　　金：广东省高等学校人才引进项目:收入分配改革与财税法制变革--以财政资源的公平配置为中心;吉林省教育厅十一五规划项目:和谐社会与中国财税法的完善(200747)的阶段性成果

摘　　要：我国在财政收入、财政支出、财政管理、财政监督等方面的财税立法命途多桀,检视剖析建国以来财政立法的生成与演进的轨迹,检讨总结成败得失所包涵的经验,分析财政立法从基本形成到走向完善、从注重数量到提高质量、从行政主导到立法主导、从闭门造车到开门立法、从国家财政到公共财政,进而探寻财税立法的发展趋向,应由试验主义向法律主义转变、由工具主义向人文主义转变、由建构主义向本质主义转变、由渐进主义向理性主义转变。A course which is from basically-formed to the perfect, from quantity-oriented to quality improvement, from Administration leading to legislation leading, from blind action to learning from abroad, from national fis- cal to the public finance, represents the trajectory of Chinese finance and tax law legislation. The evolution trend of finance and tax legislation is a change from Experimentalism to Legalism, from Instrumentalism to Humanism, from Constructivism to Essentialism, from Gradualism to Rationalism. At the legislative history of the Republic as well as the whole finance and tax law, financial legis｜ation has the precious value. Sum up the experience covered by the success or failure, analysis of the root of Chinese financial legislation＇ s non-smooth development, and explore the development trend of financial legislation.

关 键 词：财税法 立法 立法主导 

分 类 号：F812.42[经济管理—财政学]