论公共财政对我国税法理念的影响

公共财政理论的引入,引起我国财政体系的大变革.本文从税收基本理论的角度,探析了公共财政对中国税收的影响,尤其是对现代公共财政所带来的影响.公共财政理论使得我们对税收、税收法律关系、税权等都要作重新的审视,纳税人的地位从过去的义务本位已上升到了权利本位,纳税人的权利体系也因此而有了相应的改变.

The Influence of Public Finance on the Theory of Taxation

The introduction of the theory of public finan ce has been leading to reform of financial system of China. From the angle of the basic theory of taxation, this thesis bases its discussion on the influence of public finance on taxation,especially the public finance of the time . In the light of the theory of public finance, we should make new researches into the taxation, the legal relation of taxation and the power of taxation. The taxpayer's status has risen from obligation-departmentalism to right-departmentalism. Furthermore, the thesis also deals with the system of taxpayer's right of China.