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	落实税收法定原则与坚持依法治税的中国道路; Chinese Road of Implementation of Statutory Taxation Principle and Adherence to Law- Based Tax Administration
	邓力平
	2015-09-01
关键词	税收法定 依法治税 法治财税
英文摘要	党的十八届三中全会提出了“完善与发展中国特色社会主义制度,推进国家治理体系与能力现代化“的全面深化改革目标,并要求“深化财税体制改革,建立现代财政制度“,并同时提出了“落实税收法定原则“的任务。党的十八届四中全会又提出了全面依法治国的目标,在坚持中国特色社会主义法治道路的前提下,对构建现代法治财税提出了明确要求。我们要按照中央部署,顺应时代要求,在新形势下做好落实税收法定原则与坚持依法治税的各项工作。本文拟就探寻落实税收法定原则与坚持依法治税之中国道路简要谈三点认识。; As pointed out by the third Plenary Session of the 18 th CPC Central Committee,the overall goal of deepening the reform comprehensively is " to improve and develop socialism with Chinese characteristics and to promote the modernization of the national governance system and capacity".The plenum stressed that it is necessary " to deepen fiscal and taxation reform and establish a modern fiscal system" and focused on the task of " implementing the statutory taxation principle".In the fourth Session of the 18 th CPC Central Committee,the plenum put forward the goal of comprehensively advancing the rule of law.By adhering to the road of socialist rule of law with Chinese characteristics,it made explicit requirement for modern governance on revenue and tax in accordance with the law.We should focus on the central government's major policy decisions,keep up with the times and advance various work for implementing the statutory taxation principle and sticking to law- based tax administration.The paper makes a brief discussion on three understandings of the implementation of statutory taxation principle and the insistence on walking the Chinese road of law- based tax administration.
语种	zh_CN
内容类型	期刊论文
源URL	[http://dspace.xmu.edu.cn/handle/2288/113598]
专题	经济学院－已发表论文
推荐引用方式 GB/T 7714	邓力平. 落实税收法定原则与坚持依法治税的中国道路, Chinese Road of Implementation of Statutory Taxation Principle and Adherence to Law- Based Tax Administration[J],2015.
APA	邓力平.(2015).落实税收法定原则与坚持依法治税的中国道路..
MLA	邓力平."落实税收法定原则与坚持依法治税的中国道路".(2015).

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