本文選題：財(cái)政透明度規(guī)則 + 稅收法定��； 參考：《天津行政學(xué)院學(xué)報(bào)》2017年03期

【摘要】：財(cái)政透明度規(guī)則,是指政府應(yīng)該按照正當(dāng)程序適度向公眾公布其職能、基于其職能的全面公開(kāi)透明的數(shù)據(jù)并為此而承擔(dān)責(zé)任的規(guī)則。它立足于人民主權(quán)、稅收法定原則和公共財(cái)產(chǎn)權(quán)理論,最初表現(xiàn)為預(yù)算公開(kāi),然后發(fā)展到財(cái)政公開(kāi),最終發(fā)展為財(cái)政透明度規(guī)則。目前對(duì)于財(cái)政透明度規(guī)則的研究局限于技術(shù)層面,缺乏法治化的考慮。從公共財(cái)產(chǎn)權(quán)觀念出發(fā),落實(shí)財(cái)政透明度規(guī)則的關(guān)鍵在于將財(cái)政透明度規(guī)則立憲,強(qiáng)化人民代表大會(huì)及公民雙層次財(cái)政監(jiān)督體系并建立有效的財(cái)政問(wèn)責(zé)制度。
[Abstract]:The rule of fiscal transparency refers to the rule that the government should publish its functions to the public in accordance with due process and take responsibility for them based on the full and transparent data of its functions. It is based on the principle of people's sovereignty, the principle of tax law and the theory of public property rights, which is first manifested as budget disclosure, then developed into fiscal disclosure, and finally developed into the rules of fiscal transparency. At present, the research on the rules of fiscal transparency is limited to the technical level and lacks the consideration of the rule of law. Based on the concept of public property rights, the key to implement the rules of fiscal transparency lies in making the rules of fiscal transparency constitutional, strengthening the two-tier financial supervision system of the people's congresses and citizens and establishing an effective system of financial accountability.
【作者單位】： 中共中央黨校;
【基金】：國(guó)家社會(huì)科學(xué)基金青年項(xiàng)目“稅收立法模式實(shí)證研究(1977-2015)”(15CFX050)
【分類號(hào)】：D630

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