【摘要】：現(xiàn)實(shí)視界、理想視界、規(guī)則視界是稅法規(guī)范生成必須歷經(jīng)的階段,也是相互銜接的階段�；趯�(duì)《稅法通則》地位的認(rèn)識(shí),從現(xiàn)實(shí)視界、理想視界、規(guī)則視界的視角提出對(duì)構(gòu)建稅法規(guī)范生成相關(guān)規(guī)范的完善建議。
[Abstract]:The realistic horizon, the ideal horizon and the rule horizon are the stages that must be experienced in the generation of tax law norms, and they are also the stages that connect with each other. Based on the understanding of the status of the General principles of tax Law, from the perspective of realistic horizon, ideal horizon and rule horizon, this paper puts forward some suggestions on how to construct the relevant norms of tax law norm generation.
【作者單位】： 中共中央黨校政法部;
【分類號(hào)】：D922.22

【共引文獻(xiàn)】

相關(guān)期刊論文 前5條

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4 舒e，

本文編號(hào)：2447564