危机应对与财税法的有效发展

Response To Crisis And Effective Development Of Finance And Taxation Law

我国为应对经济危机所采行的大量财税政策成效甚为显著,但在财税的立法体制、权力行使、透明度、程序保障、法律意识和法治观念方面却存在突出问题,已直接影响财税法的有效发展,必须系统解决;危机应对与财税法的有效发展之间具有内在关联,尤其要求加强财税法领域的风险防控、信息披露、情事变更、财税调控等理论的研究,以更好地推进财税法治,促进经济与社会的良性运行和协调发展。

Our country should pick the line of massive finance and taxation policy to the economic crisis,but in the finance and taxation legislation system,exercise of power,the transparency,the procedure safeguard,legal consciousness and the government by law idea aspect has the prominent problem actually.It has affected the finance and taxation development method directly,of course the system solution.The crisis should go with the finance and taxation method effectively,request the enhancement of finance and taxation law,etc.