试论我国财税法律体系的完善

A Discussion of Theoretic Creation of Law of Finace and Taxation

经济的和谐发展呼吁完善的财税法律体系。目前,我国传统财税法律体系已经不能适应和谐发展的新要求,以科学发展观为指导,创新财税法学研究方法和研究范式,构建新的财税法律体系和拓展财税法学的理论空间,已经成为财税理论研讨中的新趋势。因此,宜从我国财政危机的法律原因入手,分析产生这些问题的法治根源,并提出创新财税法治观念、构建新的财税法律体系的思路。

The harmonious development of economics call for the perfect law system of finance and tax. The system of traditional research in finance and taxation can not fit the new demanding of harmonious social developments. It has been a current trend that the research in finance and taxation theory by innovating the method according to ＂scientific concept of development＂ . Starting with the legal causation of the finance crisis , this paper focuses on the problem of law root , and put forward the newly idea for theoretic creation of the patterns, the realm and system in finance and taxation.