| 我国近30年“依法治税”的理论言说——基于法律话语的分析 |
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| 引用本文： | 张怡,谭志哲. 我国近30年“依法治税”的理论言说——基于法律话语的分析[J]. 西南政法大学学报, 2012, 14(3): 52-59 |
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| 作者姓名： | 张怡 谭志哲 |
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| 作者单位： | 西南政法大学,重庆,401120 |
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| 基金项目： | 湘潭大学博士科研启动项目“法治视野下的税收法律制度研究”(10QDFX01) |
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| 摘 要： | 改革开放30年以来,"依法治税"在我国税法学以及税收实务界获得了广泛认同。通过法律话语分析可知,"依法治税"是上世纪80年代后期以来在我国形成的独特话语现象,其理论言说的话语主体为政府官员,其言说的内容是使用法律(包括政策)"治"理税收。这样一种自上而下加以推行的"依法治税"模式在改革开放之初具有一定的进步性,但是随着"税收法治"的发展,"依法治税"理论言说开始式微,并且成为阻碍进一步推动税收法治的话语障碍。
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| 关 键 词： | 依法治税 话语 税收法治 |
The Discourse of Theory of Rule by Tax Law within the Last Thirty Years:Based on Legal Discourse Analysis |
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| ZHANG Yi , TAN Zhi-zhe. The Discourse of Theory of Rule by Tax Law within the Last Thirty Years:Based on Legal Discourse Analysis[J]. Journal of Swupl, 2012, 14(3): 52-59 |
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| Authors: | ZHANG Yi TAN Zhi-zhe |
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| Affiliation: | (Southwest University of Political Science and Law,Chongqing 401120,China) |
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| Abstract: | Since the reform and opening up,the past thirty years has witnessed that RTL(the Rule by Tax Law) has been recognized by lots of taxation researchers and taxation practitioners.We can find that the RTL has become a phenomenon of discourse since the 1980’s.By analysizing the legal discourse of RTL,we may find that at that time,the objects of discourse were mainly government officials,the main contents were ruling by law including constitution,regulations,policies and other legal documents.RTL implemented by Chinese government has made some progress,but with the development of tax law,RTL has begun to decline for its conflicts with rule of law. |
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| Keywords: | rule by tax law discourse rule of tax law |
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