论国家治理的财税法基石

Research on the Fiscal and Taxation Law Footstone for the State's Modernization of Governing

党的十八届三中全会将财政问题上升至"国家治理的基础和重要支柱"的高度,并将财税体制改革作为全面深化改革的重要抓手和突破口。近年来财税法学界提出的"理财治国论"和"公共财产论"两大基础理论是对财税法定位和使命的准确表述,未来财税法治建设的重点任务是落实税收法定原则、实现依法理财,以及通过加强公共财政监督来推进反腐倡廉。中国财税法学的春天已经到来,学界应当树立大视野、大胸怀、大格局,站在国家治理现代化的高度,准确认识财税法的定位、使命及其与相关学科的关系,努力促进财税法学研究发展,推动财税法治实践进步。

The Third Plenary Session of the 18thCentral Committee of the Chinese Communist Party puts the fiscal issue in a high level of 'the basic and important support of the national governance'. Also, it takes the fiscal and taxation system reform as the important link and breakthrough point for comprehensively deepening the reform. The spiritual essence of a number of strategic deployments is nearly similar with two basic theories—— 'Theory of Governance by Financing' and 'Theory of Public Property Law' put forward by the field of the fiscal and taxation law in recent years. It also demonstrates that the future key task of the taxation law construction is to implement the tax statutory principle, realize the financial law and promote the anti- corruption through strengthening the public finance supervision. The plenary session indicates that the spring of Chinese fiscal and taxation law has come. The academic field should set up the wide view and large pattern as well as stand on the height of the state's modernization of governing to accurately recognize the orientation of the fiscal and taxation law, its duty and the relationship to the relevant courses, striving to push the research development on the fiscal and taxation law and the practical advancement of fiscal system.