域外財稅法學發展及其對中國的啟示

The Development of Fiscal and Taxation Law in Foreign Countries and Its Inspiration to China

在市場經濟和法治較為發達的國家，財稅法往往相對完善，這不僅表現在財稅立法、執法和司法上，也表現在財稅法的教育和研究上。質言之，財稅活動自國家產生之日就已存在，並在現代受到民主、法治等理念的深刻影響，在理財治國中發揮著系統性的作用。域外財稅法學一直遵循獨立的發展軌跡，尤其以稅法為核心建構起了成熟的法律框架和教學體系。而財稅法學在中國作為一門交叉學科、新興學科，亟需釐清自身的性質和定位，圍繞公共財產的收入、支出、監管展開制度構建，才能有效地推動財稅改革和法治建設。同時，與歐美、日本等國相比，中國財稅法學人地提出了“財稅一體”的廣闊視野，從而為財稅立法和財稅法學的後續發展奠定了良好基礎。

In Countries where market economy and rule of law is advanced, fiscal and taxation law tend to be relatively complete, which is reflected not only in legislation, law enforcement and justice, but also in education and research. Essentially speaking, fiscal and taxation activities have existed since the establishment of a country, and have been deeply influenced by democratic and legal thoughts in modern era, thus playing a systematic role in state financing and governance.In foreign countries, fiscal and taxation law follows an independent development trackall along, and constructed a mature legal framework and teaching system centered on taxation law. However, as an interdisciplinary and new subject in china, fiscal and taxation law ought to clarify its nature and position, and start institutional construction around the earning, using and managing of fiscal revenues, so as to promote the fiscal reform and legal construction of China. Moreover, compared with western countries and other developed countries such as Japan, Chinese fiscal and taxation scholars proposed the integration of finance and taxation, which helps to lay the foundation for the legislation and subsequent development of fiscal and taxation law.