| 金融交易税的税法反思和启示 |
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| 引用本文： | 项贤国,周大禹.金融交易税的税法反思和启示[J].山西省政法管理干部学院学报,2012,25(3):124-126,132. |
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| 作者姓名： | 项贤国 周大禹 |
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| 作者单位： | 1. 唐山师范学院,河北唐山,063000
2. 鞍山市铁西区人民法院,辽宁鞍山,114000 |
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| 摘 要： | 金融危机爆发后,欧洲大陆重提金融交易税的开征,在理论和实践中引起强烈反响。文章对金融交易税从税法上进行反思,探寻金融交易税的正当性和本质,基于纳税人权利和税收法定原则研究弥合与重构我国证券交易税的路径。
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| 关 键 词： | 金融交易税 正当性 税收法治 |
Reflection of Tax Law of Financial Transaction Tax and Revelation |
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| XIANG Xian-guo,ZHOU Da-yu.Reflection of Tax Law of Financial Transaction Tax and Revelation[J].Journal of Shanxi Politics and Law Institute for Administrators,2012,25(3):124-126,132. |
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| Authors: | XIANG Xian-guo ZHOU Da-yu |
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| Institution: | 1.Tangshan Normal University,Tangshan Hebei 063000; 2.Tiexi District People’s Court,Anshan Liaoning 114000,China) |
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| Abstract: | After the financial crisis,financial transaction tax was levied again in Europe,which has aroused strong repercussions in theory and practice.The article makes reflection on financial transaction tax through tax law,researches the legitimacy and nature of financial transaction tax,bridges and reconstructs the way of securities transaction tax of our country based on taxpayers’ rights and the research of legal principles of taxation. |
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| Keywords: | financial transaction tax legitimacy tax law |
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