| 试析《德国税法通则》对我国当前立法的借鉴意义 |
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| 引用本文： | 刘剑文,汤洁茵.试析《德国税法通则》对我国当前立法的借鉴意义[J].河北法学,2007,25(4):48-50. |
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| 作者姓名： | 刘剑文 汤洁茵 |
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| 作者单位： | 北京大学,法学院,北京,100871 |
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| 摘 要： | 《税收基本法(或税法通则)》的制定是关系到我国税收法律体系的重新整合与完善,关系到纳税人权利保护与国家征税权实现的平衡,关系到最终实现和谐的税收征纳关系的税收法治建设的基础环节.在制定税法通则的过程中,对国家与纳税人之间的权利义务将产生重大的影响,因此,必须兼顾各方当事人的利益,加以平衡协调.为积极推进该浩大的税收立法工程,对外国先进的立法经验应当有所借鉴和吸收.《德国税法通则》(Abgabenordnunp)自1919年公布实旌以来,几经修改,已经形成了体系完整、结构严谨的税收基本大法,对我国税法通则的制定有着重要的借鉴意义.为此,特对《德国税法通则》的结构和主要内容加以评介,以为我国《税收基本法(税法通则)》制定之借鉴.
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| 关 键 词： | 《德国税法通则》 《中国税法通则》主法 比较和借鉴 |
| 文章编号： | 1002-3933(2007)04-0048-03 |
| 修稿时间： | 2007年1月16日 |
Analysis of Reference of General Tax Law of German to Legislation of China |
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| LIU Jian-wen,TANG Jie-yin.Analysis of Reference of General Tax Law of German to Legislation of China[J].Hebei Law Science,2007,25(4):48-50. |
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| Authors: | LIU Jian-wen TANG Jie-yin |
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| Abstract: | General Tax Law of German is one of the best acts on basic tax in the world.Its system is integrated,the framework is precise and the clauses in it are designed well and truly,which means the General of Tax Law of German attains a high level.Nowadays we plan to set down the General Tax Law of China,so that we introduce the framework and the content of the General Tax Law of German for reference. |
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| Keywords: | General Tax Law of German the legislation of General Tax Law of China comparison and reference |
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