A Research on Tax Serving Chinese Modernization:From the Perspective of Inter-Legal Integration
The tax rule of law has obvious characteristics of domain law.The construction of tax rule of law not only depends on the improvement of the legal system of taxation,but also needs to implement the concept of tax law in serving and promoting the construction of Chinese modernization in relevant laws.From the perspective of inter-legal integration,tax serving the Chinese modernization needs to be based on the context of China's economic foundation,political ecology,and the rule of law system.On the one hand,the integration of departmental laws should be realized from the external perspectives such as the constitutionalization of taxpayers'rights,the flexibility of tax law enforcement,the determination of criminalization standards for tax-related violations,and the participation in global tax governance.On the other hand,the improvement of the tax legal system should be realized from the internal perspectives of the formulation of general provisions of the tax law,the optimization of the tax system structure,the establishment of mutual trust mechanism for tax authorities and taxpayers,and the improvement of tax dispute resolution system.
Chinese modernizationTax rule of lawInter-legal integration
万方数据
维普
