论文部分内容阅读
中国税法通则的基本定位应当是调整税收活动中的基本问题、共同问题和综合问题的通则性立法,主要规定税收征纳过程中的实体基本制度和程序基本制度,是税法体系中的一般法,是规模适度、体系科学、赋有现代法治理念的现代税收通则法。在立法时,应当侧重从健全和完善税收法律体系的角度,重点处理好与宪法、财政法、立法法、行政程序法、税收征管法、民法的关系。在搭建立法架构时,应当以“总则——纳税义务——税收征纳的一般规则——税收确定——税收征收——税收执行——税收争讼——法律责任——附则”为立法主线。
The basic positioning of the general principles of China’s tax law should be the general rules of taxation in adjusting basic activities, common problems and general issues of taxation. The basic stipulations are the basic system of substantive procedures and procedures in the tax collection process, Is a moderate scale, system science, endowed with the concept of modern rule of law of modern tax law. In the legislation, we should focus on improving and perfecting the legal system of taxation, and focus on the relationship with the Constitution, the Financial Law, the Legislation Law, the Administrative Procedural Law, the Tax Administration Law and the Civil Law. In the construction of the legislative framework, it should be “General Provisions - Tax Obligations - General Rules for Tax Collection - Tax Determination - Tax Collection - Tax Execution - Tax Settlement - Legal Liability - Supplementary Provisions” as the legislative main line .