论税收法律制度的形式理性

On the Rational Form of Legal System of Tax

在价值日益多元的现代社会,税收法律制度其实体价值的变动性特征日益明显,因此形式理性的构造尤为重要。按照法律制度形式理性的要求,税收法律制度应当实现立法体系结构的均衡、完成程序性立法模式的建制、强化价值性规则的地位。

In the modern society that value is increasingly diversely,the form of rational has been more and more important requirement of the legal system.As one of systems closely linked with the market economy,the characteristics change of physical value of legal system of law is more obvious.So the structure of rational form is particularly important to legal system of tax.In accordance with the requirements of rational form the legal system,legal system of tax should realize structural balance about legislative system,finish the construction of procedural legislative mode and strengthen the position of value rules.