摘要
在当今时代,财税法是国家与纳税人双方利益的调节器,和谐社会建设的关键是需要建设一个科学、理性的财税制度,以及和谐的国家与纳税人的关系,那么作为21世纪的财税法学人应当承担起历史赋予我们的伟大历史使命,应当对历史、对国家、对社会负责,实现财税法学人所应当完成的历史责任和社会责任。
Nowadays, finance and tax law is a means to balance the benefits between the state and taxpayers, and the key to developing a harmonious society is to set up a scientific and rational finance and tax law and keep a good relationship between the state and taxpayers. We, as the scholars in finance and tax law in the 21st century, should undertake the great historic mission and be responsible for the history, the state and society, accomplish our historic and social responsibility.
出处
《河南省政法管理干部学院学报》
2007年第2期37-40,共4页
Journal of Henan Administrative Institute of Politics and Law
关键词
和谐社会
财税法学人
历史使命
a harmonious society
scholars in finance and tax law
historic mission