略论市场经济条件下的依法治税

On the condition of market economy under the tax law Significant

党的"十五大"已把社会主义市场经济写入了宪法和党章,通过30多年的改革开放,我国已基本上完成了从计划经济向市场经济转轨的历史重任。由于计划经济时代靠"人治"的治税思想还未得到根本改变,在市场经济条件下必须加强依法治税,便成为十分突出的问题,本文就在市场经济条件下如何依法治税、税费改革、税务案件的司法审判等问题进行探索,把依法治税置于依法治国的大前提下,这是社会主义市场经济的客观必然;同时市场经济条件下,又必须加强依法治税;二者彼此依存,互为联系,共同构成了依法治税这项伟大的系统工程。

The party’s"15 th"socialist market economy has enshrined in the Constitution and the Party Constitution, adopted by more than 30 years of reform and opening up, China has basically completed the transition from a planned economy to market economy of the historic mission.Rely on as a result of the planned economy era,"the rule of man"of the tax administration has not been a fundamental change in thinking, in a market econo-my must be strengthened under the conditions of the tax law will become a very prominent problem, this article on how a market economy under the conditions of the tax law, tax reform, tax justice cases to explore issues such as the tax law under the premise of the rule of law, this is the objective of the socialist market economy is bound to;At the same time, market economy, the need to strengthen the rule of law and tax;two interdependent with each other, contact each other, constitute the tax law of this great engineering.