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税收立法决策作为一个贯穿于税收立法全过程的优化选择过程,不仅涉及税收立法基本程序的选择,而且还与基本程序中的一系列具体事项要素的决策相关。要解决这些问题和矛盾,就应当运用民主的决策机制和方法,广泛征求意见,多方协商切磋,寻找折衷调和的不同方案,最后按照少数服从多数的原则做出决策,以体现立法民主的精神。
As a process of optimization choice throughout the whole process of taxation legislation, tax legislative decision-making involves not only the choice of the basic procedure of taxation legislation but also the decision-making of a series of specific matters in the basic procedure. To solve these problems and contradictions, we should make use of democratic decision-making mechanisms and methods, solicit opinions extensively, consult and learn from others, look for different solutions compromising compromise, and finally make decisions according to the principle of majority rule so as to embody the spirit of legislative democracy.