关于税收程序法价值理念的法律思考

Legal thinking of tax collection processure law value concept

本文试图对税收程序法的价值理念进行定位的同时,从立法角度对与税收价值理念相关的具体制度提出了一些完善建议,以期在改变我国传统上的税收观念,使我国税收程序法真正的体现和贯彻其本应该有的价值理念。

This article attempts to tax law of value positioning,from the Angle of legislation and the relevant tax value concept of concrete system,puts forward some improvement Suggestions,in order to change the traditional Chinese concept of tax law,tax and implement its real value concept should have.