法治精神视角下之我国财税体制改革

The Taxation System Reform in the View of Legalization

十八大以后,中国迈入了依法治国、建设社会主义法治国家的新的伟大征程,法治精神是建设中国特色社会主义的题中应有之义。财税体制的法治化自然也成了当下我国全面深化社会经济改革的核心内容之一。法治精神与财税体制的改革有其内在必然的联系。改革开放以来,我国财税体制的改革也在不断进行中,如何在法治精神的指导下,有针对性地加快财税体制的法治化改革,应该从三个方面进行思考:夯实民主基础,强化财税公平;完善法治举措,力保财税法定;落实私权保障,加快财税反哺。

After the Chinese Communist Party eighteen entered the rule of law and building a socialist country under the rule of the new great journey, the rule of law is already socialism with Chinese characteristics title proper meaning. Legalization and taxation system reform has become one of the core content of naturally present our comprehensive social and economic reforms. Dimensions of the rule of law are based on the article, on the investigation and analysis of the rule of law and taxation system on the inner necessarily linked, since the reform and opening up of China in the context of tax reform outline captures were combing the collar, and on how the rule of law under the guidance of the spirit there are practical relevance to accelerate the reform of the taxation system of the rule of law, put forward three ideas, namely： consolidating democratic basis, strengthening fair taxation; initiatives to improve the rule of law, to secure the legal and taxation; the implementation of human rights protection, speed up tax nurturing.