西南交通大学学报（社会科学版）2024，Vol.25Issue(4)：98-120,23.
现代税收立法的本质、原则和基本路径
The Essence,Principles,and Basic Path of Modern Tax Legislation:Centered Around the Stamp Tax Law
摘要
Abstract
Among the many types of taxes in modern countries,stamp duty is just a small tax.However,the stamp duty,which has been in existence for 400 years,carries a unique modern tax law value.It is not only the trigger of the American Revolutionary War,but also the first modern tax in Chinese history to propose legislation.On the basis of the current tax legislation being mostly legislative translation,we need to think about refining the common logic of tax legislation,in order to better respond to tax law revisions and creative legislation in the digital age in the future.The irrationality of tax laws first manifests in the legislative process,then enters the administrative and judicial processes,and finally expands to the economic process.In modern tax legislation,it is necessary to combine legislative theory with the essential characteristics of tax law.Firstly,it is necessary to accurately grasp the economic foundation expressed in the form of economic behavior norms,economic relationship coordination,and economic achievement sharing,Secondly,we should adhere to the tax laws principles of legality,capacity based taxation,scientific accuracy,and simplified taxation,at last,in tax legislation,attention should be paid to the allocation of power between the state and the people,as well as between governments,through"economic participation","political participation",and"governance participation".关键词
印花税/立法/税收法定/量能课税/税收法治Key words
stamp tax/legislation/statutory taxation/taxation according to capacity/rule of tax law引用本文复制引用
施奕..现代税收立法的本质、原则和基本路径[J].西南交通大学学报（社会科学版）,2024,25(4):98-120,23.基金项目
国家社会科学基金重点项目"晚清民国及当今两岸判例文化的承与变"(19AFX004) （19AFX004）
