当前我国财税法研究十大热点问题

随着我国财政体制改革的不断深入和加入WTO后的现实要求,加强我国相关财税法的理论研究日益重要。当前我国财税法学研究的十大热点问题是:《政府采购法》的出台、《预算法》的修改、《国债法》的制定、《转移支付法》的制定、新《税收征管法》及其新《实施细则》、诚信纳税问题、实质课税原则、纳税人权利及其保护、WTO影响下的中国税法和依法治税问题。总结和评论这些热点问题的研究现状和存在问题有助于推动财税法学的研究。

Top Ten Hot Issues on the Study of Fiscal and Tax Law in China

It is becoming increasingly important to strengthen the theoretical study on relevant fiscal and tax law of our country, along with steadily intensified fiscal system reform and actual requirement after China' s accession to the WTO. At present, the top ten hot issues on the study of fiscal and tax law are the follows :(1) the enactment of Government Procurement Law; (2)the revise of Budget Law; (3) the enactment of Treasury Bond Law; (4) the enactment of Transferring Payment Law; (5) the new Tax Collection and Administration Act and its Detailed Implemental Rulces; (6) tax-paying in good faith; (7) substantial taxation principle; (8) taxpayers' rights and their protection; (9) Chinese tax law under the influence of WTO; (10) tax governance in accordance with rule of law. Summarizing and reviewing current study on these issues will contribute to promote the study of fiscal and tax law.