| 减免税基础理论研究 |
| |
| 引用本文： | 张学博.减免税基础理论研究[J].河南工程学院学报（社会科学版）,2012(1):34-40. |
| |
| 作者姓名： | 张学博 |
| |
| 作者单位： | 中共中央党校政法部 |
| |
| 摘 要： | 目前国内外学术界对于减免税主要从经济激励层面进行理解,如果从法律的视角理解减免税,则会推论出减免税是宪法控制下国家权力与纳税人权利的辩证统一。减免税既不是纯粹的行政法意义上的行政奖励,也不是单纯的税收政策或者财政补贴。
|
| 关 键 词： | 减免税 减免税本质 减免税分类 |
Research on Basic Theories of Tax Reduction and Exemption |
| |
| ZHANG Xue-bo.Research on Basic Theories of Tax Reduction and Exemption[J].Journal of Hennan Institute of Engineering(Social Science Edition),2012(1):34-40. |
| |
| Authors: | ZHANG Xue-bo |
| |
| Institution: | ZHANG Xue-bo(Dept.of Politics and Law,Party School of the CPC Central Committee,Beijing 100091,China) |
| |
| Abstract: | The paper tried on essence and classification of tax reduction and exemption from the perspective of standard level,although the academic field understands tax reduction and exemption from the perspective of economic encouragement.Then the paper concludes that tax reduction and exemption is dialectical unity of power and right on the basis of current theoretical resources.It′s not administrative incentive and is not tax policy yet. |
| |
| Keywords: | tax reduction and exemption essence of tax reduction and exemption classification of tax reduction and exemption |
| 本文献已被 CNKI 等数据库收录！ |
