| 试论税收国家建设 |
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| 引用本文： | 刘少军,翟继光. 试论税收国家建设[J]. 山东警察学院学报, 2007, 19(2): 56-59 |
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| 作者姓名： | 刘少军 翟继光 |
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| 作者单位： | 中国政法大学民商经济法学院,北京,102249 |
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| 摘 要： | 税收国家代表了现代社会最佳的社会治理模式和人类存在状态，也是人类历史发展的必然趋势和必经阶段。建设税收国家对于建设和谐社会具有重要的意义，它能够确保国家职能的充分实现，能够维护纳税人的合法权益，能够为我国税收法治建设提供重要的基础。建设和谐社会中的税收国家需要从立法、执法和司法方面采取相应的对策。
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| 关 键 词： | 和谐社会 税收国家 税收法治 纳税人权利 |
| 文章编号： | 1673-1565(2007)02-0056-04 |
| 修稿时间： | 2007-03-08 |
Harmonious Society and the Construction of Revenue Country |
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| LIU Shao-jun,ZHAI Ji-guang. Harmonious Society and the Construction of Revenue Country[J]. Journal of Shandong Police College, 2007, 19(2): 56-59 |
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| Authors: | LIU Shao-jun ZHAI Ji-guang |
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| Affiliation: | LIU Shao - jun, ZHAI Ji - guang (School of Civil, Commercial and Economic Law, China University of Political Science and Law, Beijing, 102249, China) |
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| Abstract: | As the trend for the development of history,harmonious society and revenue country are internally unified.Revenue country represents the best model for modern society and for the existence of human beings.It is an essential phase in the development of human history.To construct revenue country has great significance to the construction of a harmonious society.It can ensure the fulfillment of national functions and safeguard the legal rights of taxpayers, which provide an important basis for China's revenue law.To construct revenue country in the background of a harmonious society requires relevant measures in the areas such as legislation,law enforcement and judicature. |
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| Keywords: | harmonious society revenue country revenue law rights of taxpayers |
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