论我国财税法理念的转变——以实现改革发展成果公平分享为中心

On the Development of Financial and Taxation Law Philosophy in China——Focus on the fair distribution of successes scored in reform

建国至今,作为财税法本质和规律的最高理性认识的财税法理念,经历了一系列符合特定时代要求的转变,推动着我国财税法制建设不断走向成熟和完善。新时期,面对中国社会城乡、区域、居民个人收入之间不合理差距明显扩大的社会现状,以改革发展的公平分享为中心推动新一轮的财税法理念转变,以推进基本公共服务均等化作为现实基点来促进改革发展成果的公平分享,具有重要的现实意义。

Since the founding of the PRC,financial and taxation law philosophy as the supreme rational understanding of the nature and principle of financial and taxation law,has experienced a series of change according to specific requirements of the times,promoting China's construction of rule of law to mature and improve.In the new era,facing the obviously unreasonable expansion of income gap between urban and rural,regional,residents of personal,the author proposes to perfect the equalization of basic public services as a realistic starting point to promote fair distribution of successes scored in reform.