本文在对传统税收理论进行批判的基础上,引进西方契约论对我国纳税人权利保障进行论证。
In this paper, the traditional criticism of the theory of taxation, based on the introduction of Western Contract in China to demonstrate protection of the rights of taxpayers.
契约强调平等,对在税收征缴中本来就处于弱势地位的纳税人的人权保护,继而实现法的公平价值来说就显得举足轻重了。
Contract emphasizes the equality, this give the taxpayers much protection of human rights, which becoming important to the achievement to the justice of the law.
出于同一原因,市场与资本无法通过谈判来保护自己,在历史变迁中中国无法形成类似于英国的契约性税收机制从而约束课税权力。
And for the same reason, the market and capital couldn't protect themselves through negotiation and gave birth to such mechanism as done in England.
出于同一原因,市场与资本无法通过谈判来保护自己,在历史变迁中中国无法形成类似于英国的契约性税收机制从而约束课税权力。
And for the same reason, the market and capital couldn't protect themselves through negotiation and gave birth to such mechanism as done in England.
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