公共财政与财税法律制度的构建

公共财政是构建财税法律制度的基石。公共财政的核心，是满足社会公共之需要，其本质是纳税人有权在国家经济活动中参与决策、参与管理、参与监督。推进和完善财税法律制度建设，应当重视财政民主、财政法定、财政平等、财政健全等原则，从而实现财税法律制度的和谐。

Public Finance and the Establishment of Legal System of the Fiscal and Tax

Public finance is the foundation stone to establish the system of fiscal and tax law.The core of public finance is to suffice the public demand of society and its essence is to empower the taxpayers to participate in decisions,management and supervision of the governmental economic activities.With a view of promoting and refining the legal system of fiscal and tax law,we should highlight the principle of fiscal democracy,fiscal legitimacy,fiscal equity as well as the fiscal stability and in turn to realize the harmony of the system of fiscal and tax law.