财税改革的政策演进及其内含之财税法理论——基于党的十八大以来中央重要政策文件的分析

The Policy Evolution of Fiscal and Tax Reform and Its Fiscal and Tax Law Theory Embedded: Based on the Analysis of Vital Policy Documents of the Central Government since the 18th National Congress of the CPC (Communist Party of China)

本文以党的十八大以来有关财税改革与财税法治的八个重要政策文件为样本,展现在"全面深化改革"和"全面推进依法治国"的大背景下中央高层是如何高度重视财税改革和财税法治。通过梳理近10年我国财税法学界所提出的"理财治国观""公共财产法理论""财政控权理论""分配正义理论""税收法定理论""领域法学理论"等理论主张与中央这些重要政策文件的契合点,进而分析我国新一轮财税体制改革的政策演进及其内含的这些财税法理论的关联性,强调坚持问题导向,理论联系实际,着力发挥财税法理论对财税改革实践的引领、推动和保障作用。

Based on eight vital policy documents, on the fiscal and tax reform as well as the construction of the fiscal and tax system under the rule of law, issued since the 18th National Congress of CPC, this thesis is going to demonstrate how the high - level leadership of the central government have paid high attention to the fiscal and tax reform and the construction of the fiscal and tax system under the rule of law as well. Meanwhile, through the review of within - the - last -decade theories, proposed by our nation＇ s fiscal and tax law scholars, on the philosophy of financing and governing, the common property law theory, the financial power - controlling theory, the distributive justice theory, statutory taxation theory and the fiscal and tax law field theory, and by means of summarizing the conjunctional points between the crucial central government documents and those theories above, this thesis is going to further the research to analyze the policy evolution of a new round of fiscal and taw reform in our nation and the relevance among these theories embedded within it. These theoretical studies above are problem - oriented, combine theory and practice together, and highlight fiscal and tax theories＇ function in term of guiding, driving and supporting the fiscal and tax reform practice.