公权与私权的平衡:论税收征管法的“通三统”

税收征管法的修改是因应我国税制结构历史性变化的必然举措,也是强化税收治理能力从而提升国家财政能力和法治能力的关键一招。公法逻辑、债法思维与人本理念是我国税收征管法先后确立并着意张扬的三种传统,重要性不容质疑,仅关注其中任一方面,都将使征管法修改偏离理想轨道。辨析这三种传统的关系,可知它们既有联系,也内含张力,而且对制度优化方向的指引并不一致。在征管法修改过程中统合这三种传统的要旨在于调和公权和私权,因此本次征管法修改一要兼顾针对税务机关的权力赋予和权力控制,二要在借鉴债法思维时基于公法逻辑加以改造,三要在充实纳税人权利的同时避免将之推向极端。这样的统合可以视作税收征管法的“通三统”,其有助于构建和谐征纳关系,推动实现税收领域的治理现代化。

Specifications of learner needs for the course Public speaking

Setting clear goals for oral English courses is especially important for EFL instruction, and these goals should be derived from learner needs. This paper identifies specific needs of college students who take the course Public speaking. The results show that EFL learners need to improve their public speaking strategies in the areas of logic, accuracy, fluency, environment for practice, and eloquence.