过程分析模型之税收立法应用——以自贸区改革为契机  

THE APPLICATION OF PROCESS ANALYSIS MODEL TO TAX LEGISLATION——Taking FTA Reform As an Opportunity

作　　者：龚伟[1] 

机构地区：[1]安徽农业大学人文社科学院,安徽合肥230036

出　　处：《河南工业大学学报（社会科学版）》2015年第3期80-82,150,共4页Journal of Henan University of Technology:Social Science Edition

基　　金：2014国家社会科学基金重点项目(14AFX020)

摘　　要：以自贸区税收改革为研究背景,将税收政策和外部环境的变化纳入法学开放性的思维之中,通过阶段性和程序化地反复考察,探索了税收立法的规律和可供使用的技术手法。With the tax reform of FTA as the research background,the thesis puts the change of tax policy and the external environment into the thinking of the open law.Through repeated phased and procedural investigation,it explores the law of tax legislation and the technical means to be used.

关 键 词：自贸区 税收立法 方法 过程分析模型 

分 类 号：D922.22[政治法律—经济法学]