| 英文摘要 |
As the work of upgrading the provisional tax regulations into law draws to a close, the principle of statutory taxation has taken a solid step in form. However, the substantive legal issue of the jurisdiction and coordination of the separate tax law is increasingly prominent. Therefore, the formulation of the General Provisions of the Tax Law bears the burden of fully implementing the principle of statutory taxation and even boosting the modernization of national governance. In order to respond to the requirements of the new era, the General Provisions of the Tax Law should take the concept of taxpayers as the logical starting point of its system construction. That is, it takes the taxpayer standard instead of the Treasury centralism as its value orientation, and takes the substantive protection of human dignity rather than the formal legal reservation as its functional orientation. On this basis, it forms the legal argumentative legislation model with the specific mechanism of “procedure - communication - consensus”. In this way, we can look forward to the birth of a “people-centered” thought, in line with the modernization of national governance “General Provisions of the Tax Law”. |
