税收法治

税收法治的研究无疑是具有中国特色的选题。

Undoubtedly , the research on the rule of tax law is an issue to be taken into account in the Chinese tax environment .

WTO的加入对于我国法律制度的各个方面都有着深远的影响，尤其是作为我国法治建设的重要组成部分的税收法治建设，更是面临着前所未有的挑战。

The WTO entry has a far-reaching influence on all aspects of the legal system of our country , especially the construction of the law of tax revenue which is regarded as the important component of construction governed by law of our country .

税收法治的现实差距与对策

The actual gap of alienation about revenue law and countermeasures

税收法治中的权利与权力界分

Partition between Right and Might in Constitutional of Taxation

论我国税收法治化环境的建设

On the Climate of Tax Legality in China

论税收法治意识的培育

On Cultivation of Legal Sense of Taxation

税收法治与税权保护

Lawful Taxation and Taxation Power Protection

加强税收法治建设；

Strengthening tax law construction ;

税收法治建设是依法治国方略在税收领域的具体体现和重要组成部分。

The tax enforcement construction is a specific reflection and an essential part of the rule of law in the tax area .

因此，依法治税的核心思想是税收法治，这是我们理解和认识依法治税的理论基础。

Therefore , its core should be regarded as legislation of tax collection , which is the theoretical basis of our comprehension and recognition .

本篇将经济学的分析方法用于历史考察，主要揭示税收法治变迁的制度性因素。

Using economic methods to analyze history , this section tries to find out the institutional factors which result in the changes of legal system of taxation .

因此，我们应确立税收法治的理念和目标，以推进我国的税制改革与完善。

So , we should establish taxes ruled of law 's idea and goal in order to promote the reform and perfection of our country 's taxes .

中国税收法治意识淡薄的历史原因包含历史传统、体制、法制、社会意识等多个层面。

The cause of weak legal sense of taxation in China includes the following : historical tradition , system of organization , legal system , and social sense , etc.

从理论上论述税权的客观存在及对税收法治的重要意义，明析了税权与税收法治间理论上的本质联系。

I want to discuss the objective existence of taxation power and the importance of the taxation law which clarifying the essential relationship between taxation power and taxation law .

税收法治的实体价值是判断一个税法是不是值得遵从的良好税法的标准，是独立于税收法律制度以外的法治理念、原则和价值目标。

The entity value of taxation constitutionality is a criterion to judge whether or not a tax law deserves compliance . It is the constitutionality logos , principle value goal independent of taxation law system .

本章首先通过对法治思想来源的考察，深入剖析了法治的构成要素、基本特征和本质意义，以为税收法治研究提供理论依据。

This chapter , first analyses the inscape of constitutionality , basic feature and essential meaning in depth by reviewing the source of constitutionality concept and provides the theory gist for the study of taxation constitutionality .

加快税收法治化进程不仅是税收自身发展的必然趋势，也是依法治国和建立社会主义市场经济的必然要求。

To accelerate the course of taxation constitutionality is not only the inevitable trend of taxation development itself but also the certain demand for ruling the state by law and the foundation of the social market economy .

依法治税，关键是执法，重点和难点也是执法，税务执法在整个税收法治建设中有着极其重要的作用。

To enforce the tax law is the key of the tax administration by law , and it is also the important and difficult point . The tax law enforcement plays the extremely important role in the tax nomocracy construction .

在税收法治建设远远落后于税收实践的我国，对税收法定原则进行探讨，进而在宪政建设的进程中确立并贯彻税收法定原则，无疑是我国税收法治建设的正确方向。

In China , where rule by tax law lags far behind tax practice , inquiring into the principle and then establishing and implementing it in the process of constitutional construction is undoubtedly the right direction of rule by tax law .

税收法治的形式价值是从税收法律本身来确定的法治下的税收法律应遵循的原则和标准，其目标在于构建体现和保障税收法治论纲税收法治实体价值的法律框架及其运行机制。

The form value of tax constitutionality is the principle and criteria with which the tax law should comply depending on the tax law itself constitutionally . It aims to build the legal framework and operating mechanism , which can incarnate and ensure the entity worth of tax constitutionality .

健全我国税收立法法治化应采取多种措施，进行综合治理。

Therefore , various kinds of measures should be taken in order to realize our tax legislation by law .

长期以来，税务部门为实现税收征管的法治、公平、效率、服务，付出了不懈的努力。

For a long time , tax department never stop working on realizing the Rule of law , equity , efficiency , service of tax collection and management .

近几年来，我国税收工作贯彻法治、公平、文明、效率的治税思想，坚持依法治税，取得了长足进步。

In recent years , Chinese government carries out managing thought of taxes of " ruling by law , fair , civilization , efficiency " in tax work of our country and insists on managing the tax ; in accordance with the law .

税收执法是税收法治体系的重要组成部分。

Tax law enforcement is an important part of taxation law system .

税收筹划与行政法治原则

Tax Plan and Administrative Principle of Legality On the Administration by Law

税收从人治到法治，从法治到理性和自觉，这是纳税文化升华的必然过程。

Tax from rule by people to government by law , and then to rationality and determination , which is an inevitable process for the tax-paying culture to sublimate .

税收执法权是税收法治体系的重要组成部分，同时又是与人民联系最为密切的一项权力。

The tax law enforcement power is an important part of taxation law system , and is also most close to the people .

国内对税务机关和纳税人的权利义务方面的研究日渐多起来，对税收法定主义原则与我国税收法治的结合上已有了初步研究。

There are more and more studies on the rights and obligations of the taxation units and taxpayers in our country .

中国虽然一步步靠近税收法定时代的门槛，但税收法治的理念和制度亟待重塑。

Even though China has stepped nearby the times that tax is as law , the basic ideas and the system of taxation as law need to be restructured immediately .

税收法律观念在我国税收的法治化进程中有着举足轻重的作用，它在税收立法、税收执法、依法行政、纳税人遵循、税收主体间关系等方面都具有思想指导意义。

Tax law concept plays a key role in the process of rule of law of taxation in our country and has ideological guiding significance in tax revenue legislation , tax law enforcement , administration by law , being observed by taxpayers and relationship between objects of taxation .