| 税法的平衡问题探讨 |
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| 引用本文： | 张永忠.税法的平衡问题探讨[J].天水师范学院学报,2003,23(3):5-8. |
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| 作者姓名： | 张永忠 |
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| 作者单位： | 甘肃政法学院管理学院,甘肃,兰州,730070 |
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| 摘 要： | 行政法平衡论对我国正在大力推行的“依法治税”有非常重要的意义。“依法治税”既不能依“治民之法” ,也不能依“治吏之法” ,只能依“平衡之法” ;合理配置征纳双方的权力 (利 ) ,就可能使纳税人享有的宪法性权力(利 )和程序性权力 (利 )在总体上能与税务机关享有的充分而强有力的征税权相抗衡 ,只要双方积极行使在总体上能与对方相抗衡的权力 (利 ) ,税法便会在这两种张力下形成平衡 ;另外 ,税法的平衡还应该注意授权立法和地方立法的平衡。
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| 关 键 词： | 税法 平衡问题 依法治税 行政法 |
| 文章编号： | 1371-1351(2003)03-0005-04 |
| 修稿时间： | 2002年9月20日 |
An Exploration on the Balance Issues of Tax Law |
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| ZHANG Yong-zhong.An Exploration on the Balance Issues of Tax Law[J].Journal of Tianshui Normal University,2003,23(3):5-8. |
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| Authors: | ZHANG Yong-zhong |
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| Abstract: | Balance theory of administrative law has great significance to the "tax administration according to law" which is forcefully carried out now in our country. "Tax administration according to law" can neither be conducted according to the law of people administration nor to the law of official administration, it can only be regulated according to the law of balance. Reasonable rights on the part of taxation and taxpaying may enable taxpayer to have constitutional rights and procedural rights, which can rival the powerful taxation rights endowed to the tax administration offices. Tax law can produce balance under two tensile forces as long as each of party actively exercises its rights that rivals the other. On the other hand, for the balance of tax law, the balance between authorization legislature and local legislature deserve further attention. |
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| Keywords: | tax law balance issues tax administration according to law administrative law |
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