| 我国税收法治化的困境与路径分析 |
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| 引用本文： | 史正保,陈卫林. 我国税收法治化的困境与路径分析[J]. 河南省政法管理干部学院学报, 2011, 26(5): 86-93 |
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| 作者姓名： | 史正保 陈卫林 |
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| 作者单位： | 1. 兰州商学院法学院,甘肃兰州,730020
2. 西南政法大学经济法学院,重庆,400067 |
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| 摘 要： | 税收法治化既是一种理想又是一种现实。唯有立足本土资源,回归现实本身,正视税收法治化所遇到的立法、执法、司法等方面的困境,进而试图找出破解这些困境的路径,方能无限逼近这个理想。
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| 关 键 词： | 税收法治 困境 路径 |
Analysis of Dilemma and Approaches of Taxation Ruled by Law in China |
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| Shi Zhengbao,Chen Weilin. Analysis of Dilemma and Approaches of Taxation Ruled by Law in China[J]. Journal of Henan Administrative Institute of Politics and Law, 2011, 26(5): 86-93 |
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| Authors: | Shi Zhengbao Chen Weilin |
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| Affiliation: | 1. School of Law, Lanzhou College of Com merce,Lanzhou, Gansu 730020;2. School of Ecomonic Law, Southwest university of Politics and Law, Chongqing 400067 ) |
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| Abstract: | Taxation ruled by law is both an ideal and a reality. Only by basing itself on local resources, returning to reality, facing up to the legislative, executive and judicial dilemmas met by taxation ruled by law and then attempting to find the approaches to tackle these dilemmas can this ideal be drawn near infinitely. |
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| Keywords: | taxation ruled by law dilemma approach |
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