域外财税法学发展及其对中国的启示

在市场经济和法治较为发达的国家,财税法往往相对完善,这不仅表现在财税立法、执法和司法上,也表现在财税法的教育和研究上。质言之,财税活动自国家产生之日就已存在,并在现代受到民主、法治等理念的深刻影响,在理财治国中发挥着系统性的作用。域外财税法学一直遵循独立的发展轨迹,尤其以税法为核心建构起了成熟的法律框架和教学体系。而财税法学在中国作为一门交叉学科、新兴学科,亟需厘清自身的性质和定位,围绕公共财产的收入、支出、监管展开制度构建,才能有效地推动财税改革和法治建设。同时,与欧美、日本等国相比,中国财税法学人地提出了"财税一体"的广阔视野,从而为财税立法和财税法学的后续发展奠定了良好基础。

The Development of Fiscal and Taxation Law in Foreign Countries and Its Inspiration to China

In Countries where market economy and rule of law is advanced, fiscal and taxation law tend to be relatively complete, which is reflected not only in legislation, law enforcement and justice, but also in education and research. Essentially speaking, fiscal and taxation activities have existed since the establishment of a country, and have been deeply influenced by democratic and legal thoughts in modern era, thus playing a systematic role in state financing and governance.In foreign countries, fiscal and taxation law follows an independent development trackall along, and constructed a mature legal framework and teaching system centered on taxation law. However, as an interdisciplinary and new subject in china, fiscal and taxation law ought to clarify its nature and position, and start institutional construction around the earning, using and managing of fiscal revenues, so as to promote the fiscal reform and legal construction of China. Moreover, compared with western countries and other developed countries such as Japan, Chinese fiscal and taxation scholars proposed the integration of finance and taxation, which helps to lay the foundation for the legislation and subsequent development of fiscal and taxation law.