摘要在社会zhuyi市场经济体制中，税收已经与生活中方方面面融为一体，税收收入作为国家财政大头，时刻关系着国家与公民自身利益，在我国经济发展，社会公共服务等方面有着至关重要的作用。作为一个法治国家，我国彻底贯彻落实依法行政，而在税收方面的体现即为建设税收法治化社会。然而，因为我国税务机关的工作中一直有管理与服务不平衡，权利与义务不均衡的凸出弊端，导致国家经济，公共服务，公民权益这三者相互矛盾和制约，严重阻碍了依法治国的发展进程。随着社会zhuyi市场经济的不断发展，我国加入了WTO，经济发展日益呈现全球化趋势。税收作为宏观调控的重要工具，只有和国家经济发展步伐相一致，才能使之发展的更好，更快。本文以法治观念的分析方法、税收法治与互动和税收制度的重要性以及税收法律的基本原则作为线索，根据我国税收法治建设现状，找出发展漏洞和问题，对我国税收法治化的未来发展态势进行展望。为了我国社会zhuyi经济更上一层楼，为了我国税收法治建设更加深入彻底，结合国内外发展趋势，在文中阐述并建议。 77817

毕业论文关键词：税收法治；重要性；基本原则；发展趋势

On the rule of tax law

Abstract  In the socialist market economy system, taxation have been living with the Chinese side, tax revenue as national finance, time relationship between the interests of the state and the citizen itself, in the economic development of our country, social public service have a vital role。 As a country under the rule of law, thoroughly implement the administration according to law in our country, and in the embodiment of the tax is the tax revenue government by law construction society。 However, because of our country's tax authorities in the work of management and service has always been unbalanced, protruding defects of rights and obligations is not balanced and lead to the national economy, public services, citizens' rights and interests contradiction and restrict each other, these three seriously hindered the development of the rule of law。 With the continuous development of the socialist market economy, our country joined the WTO, economic development increasingly showed a trend of globalization。 Tax as macroeconomic regulation and control important tool, only and national economic development pace consistent, ability makes the development of better, faster。 Based on the analysis method of the rule of law concept, tax law and the importance of interaction and the tax system and tax law basic principle as a clue, according to the situation of our country tax revenue legal construction, find out problems and loopholes, tax revenue of our country under the rule of law in the future development trend was discussed。 To China's socialist economy to the next level, in order to more in-depth tax law construction in our country, developing trend at home and abroad, in this paper and Suggestions。

Key words: tax rule of law; importance,basic principles,developing trend

目 录

0 引言 1

1 相关理论概述 1

1。1 税收法治的基本内涵 1

1。2 税收法治本质 1

1。2。1 从法治的内在性出发 2

1。2。2 形式价值是实体价值得以实现的充分条件 2

1。2。3 实体价值与形式价值的分析 2

1。3 税收基本法 3

1。3。1 税收基本法的发展 3

1。3。2 税收基本法的意义