摘要
目前国内外学术界对于减免税主要从经济激励层面进行理解,如果从法律的视角理解减免税,则会推论出减免税是宪法控制下国家权力与纳税人权利的辩证统一。减免税既不是纯粹的行政法意义上的行政奖励,也不是单纯的税收政策或者财政补贴。
The paper tried on essence and classification of tax reduction and exemption from the perspective of standard level,although the academic field understands tax reduction and exemption from the perspective of economic encouragement.Then the paper concludes that tax reduction and exemption is dialectical unity of power and right on the basis of current theoretical resources.It′s not administrative incentive and is not tax policy yet.
出处
《河南工程学院学报(社会科学版)》
2012年第1期34-40,共7页
Journal of Henan University of Engineering(Social Science Edition)
关键词
减免税
减免税本质
减免税分类
tax reduction and exemption
essence of tax reduction and exemption
classification of tax reduction and exemption