税收法制的基本模式探析  

A Probe of the Fundamental Pattern of the Tax Law

作　　者：荣建华[1] 

机构地区：[1]天津财经学院经济法学系,天津300222

出　　处：《现代财经（天津财经大学学报）》2000年第12期57-59,共3页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

摘　　要：依法治税是法制国家的客观要求。本文通过对税收法制基本框架的分析 ,强调在法制社会要实现国家税收的功能作用 ,必须树立宪法观念和税法主治观念 ,特别是要强化和完善税收立法、税收执法、税收司法制度 ;并且提出了如何强化和完善三项制度的基本思路。Arranging the revenue by the law is one of the national objective demand,by analyzing the basic frame of revenue law,this article emphasizes the function of collecting revenue in the law society, it is not only important to establish the constitution concept in people's consciousness,but also important to strengthen and to perfect the system of revenue lawmaking,the system of the revenue law execution and the system of the revenue law judicature,and this article gives a basic solution to strengthen and to perfect the above three systems.

关 键 词：税收 依法治税 法制建设 法治观念 

分 类 号：F812.423[经济管理—财政学] D922.22[政治法律—经济法学]