论文部分内容阅读
税收契约是一个历史范畴,是随着社会契约发展到一定程度,为了保证社会契约的约束力和执行力而产生的。契约的产生不是偶然的,是人们为了提高自身福利选择的结果。人们为了私利而制定税收契约,也会为了私利而违背税收契约,税收契约并不排除对契约下行动的强制约束。政府是受纳税人委托来保证社会契约履行的执行者,也是具有利维坦倾向的纳税人利益的损害者。税收契约的根本目的在于维护纳税人利益,一个好的税收契约必须在制定社会契约和约束政府权力上赋予纳税人足够的权利;税法的核心价值在于维护纳税人利益,一部好的税法必须赋予纳税人充分的立法权和全面的监督权。
Tax contract is a historical category, with the development of social contract to a certain extent, in order to ensure the binding and execution of social contract. The creation of a contract is not accidental, it is the result of people’s choices to improve their own welfare. People make tax contracts for self-interest, and they also violate tax contracts for self-interest. Tax contracts do not exclude the mandatory restriction on the actions under the contract. The government is the executor entrusted by the taxpayer to guarantee the fulfillment of the social contract, and also the victim who has the interest of the taxpayer who is interested in Leviathan. The fundamental purpose of the tax contract is to safeguard the interests of taxpayers. A good tax contract must give taxpayers sufficient rights in formulating social contracts and binding government power. The core value of tax law is to safeguard the interests of taxpayers. A good tax law must be given Taxpayers full legislative power and comprehensive supervision.