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财税法是现行法的重要组成部分,它以调整对象的广泛性和对社会生活影响的深度在我国整个法律体系中占有十分重要的地位。在宪法的框架下研究私人财产权与国家财政权的关系,强调政府权力的有限性和财税的法治化是十分必要的。
The fiscal and tax law is an important part of the current law. It occupies a very important position in the entire legal system of our country with its extensiveness of adjustment and the depth of its impact on social life. Under the framework of the Constitution, the relationship between private property rights and state fiscal power is studied. It is necessary to emphasize the limited power of government and the legalization of taxation.