迈向繁荣成熟的财税法:四十年的回顾与前瞻

Towards Prosperity and Maturity of the Fiscal and Tax Law: Retrospect of Past 40 Years and Prospect

改革开放四十年来,我国新兴的财税法理论走过了孕育建立、创新发展到初步繁荣成熟的演进历程,为我国实施分税制财政体制、推进预算管理改革、深化税收制度税收征管改革发挥了重要作用。本文梳理了改革开放四十年来财税法的发展历程,并提出了促进财税法发展的相关建议。

During past 40 years of Reform and Opening-up, China＇s Fiscal and Tax Law have experienced an Establishment Period, a Developing Period and a Primary Stage, which have played significant roles in Tax Reform, Tax-Sharing System Reform, Budget-Management Reform and Tax Administration Reform. This paper states the history and development of China＇s Fiscal and Tax Law since the start of Reform and Opening-up. On this basis, the paper gives a deep thinking and reliable advice on the promotion of China＇s Fiscal and Tax Law.