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财税法是一个新兴的领域法,财税法学是一个新兴的领域法学。自十八届三中全会以来,财税体制改革和财税法治建设成为社会高度关注的议题,党中央的文件决议多次强调并作出制度安排。2015年,中央深改组通过的《深化国税、地税征管体制改革方案》甚至直接要求,“将税法作为国家普法教育的重要内容。把税法教育纳入国民教育体系,……增强全社会的税法意识。”配合中央的部署,我们认为,在法学本科阶段,实有必要将财税法学列入核心课程。下文分别从国家治理转型
Finance and tax law is a new field law, finance and tax law is a new area of jurisprudence. Since the Third Plenary Session of the 18th CPC Central Committee, the reform of the fiscal and taxation system and the construction of the fiscal and tax laws and regulations have become topics of great concern to the society. The document resolution of the Party Central Committee has repeatedly emphasized and made institutional arrangements. In 2015, the “Plan for Deepening the Reform of the State Taxation and Local Tax Collection and Management System” passed by the Central Committee of the Shenzhen Restructuring even directly requested that “the tax law should be taken as an important part of the nationwide legal education. To incorporate the taxation education into the national education system ... to enhance the tax awareness of the whole society . ”In line with the deployment of the Central Government, we think it is really necessary to include Fiscal and Tax Law in the core curriculum at the undergraduate legal science level. The following separately from the state governance transition