西南石油大学学报(社会科学版)
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Sun Bolong
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Abstract:
Due to the lack of effective institutional restriction on national power of taxation,a clear legislation definition of its boundary is needed to regularize the taxation conduct of taxation authorities and to protect the property rights of tax payers. Considering the current situation of taxation legalism,we must establish the Basic Law of Taxation according to the regulation laid down by the Legislation Law that basic taxation regulations must be established laws. The right to interpret tax law should be endowed to the Ministry of Finance,so that the law interpretation institution is separated from tax impositng institution. We must also improve the litigation system of administrative reconsideration and administrative procedure,introduce hearing into administrative reconsideration,and enhance supervision and restriction on the enforcement of taxation law in administrative procedure.
Key words: taxation legalism, sociology of law, reform of finance and taxation, Basic Law of Taxation, administrative reconsideration, administrative procedure
CLC Number:
DF432
Sun Bolong. Establishment of Taxation Legalism in Taxation System Reform#br# ——A Sociology-of-Law Analysis[J]. 西南石油大学学报(社会科学版), DOI: 10.11885/j.issn.1674-5094.2015.03.07.10.
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URL: http://journal15.magtechjournal.com/Jwk_xnsk/EN/10.11885/j.issn.1674-5094.2015.03.07.10
http://journal15.magtechjournal.com/Jwk_xnsk/EN/Y2015/V17/I5/94
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