| 论税法的公平价值 |
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| 引用本文： | 杨琴. 论税法的公平价值[J]. 浙江省政法管理干部学院学报, 2006, 0(6): 9-13 |
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| 作者姓名： | 杨琴 |
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| 作者单位： | 浙江财经学院法学院,浙江杭州310018 |
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| 基金项目： | 浙江省社会科学界联合会基金 |
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| 摘 要： | 文章从税收法治的内涵入手，分析了税法的公平价值体系，从法源角度对税法公平价值的意义和作用进行了阐述，并就税收功能的发展对税法公平价值内涵的影响作了有益地探讨，提出了实现税法的公平价值是税收立法、执法的出发点和终极目标。
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| 关 键 词： | 税收法治 税法的公平价值 纳税人权利本位 |
| 文章编号： | 1009-1505（2006）06-0009-05 |
| 收稿时间： | 2006-09-30 |
| 修稿时间： | 2006-09-30 |
Comments on the Fair Value of Tax Law |
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| YANG Qin. Comments on the Fair Value of Tax Law[J]. Journal of Zhejiang Gongshang University, 2006, 0(6): 9-13 |
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| Authors: | YANG Qin |
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| Abstract: | The essay proceeds from the connotation of the rule of tax law, analyzing the fair value system of tax law, expounding the significance and the positive role of the fair value of tax law from the origin of the law. It also inquires into the influence by the development of the taxing function on the connotation of the fair value of tax law, and puts forward that achieving the fair value of tax law is the starting point and the ultimate goal of the legislation and enforeement of tax law. |
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| Keywords: | the rule of tax law the fair value of tax law standard of tax-payer's right |
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