摘要
如何实现生态、经济、社会的全面、协调、可持续发展,是我们面临的世纪性课题。在实现可持续发展战略目标的进程中,税收作为政府宏观调控的重要法律手段发挥着举足轻重的作用。本文在考辨可持续发展理论下税法的法价值演进的基础上,对我国的税收法律制度对实现可持续发展战略诸因素的积极影响进行了理论上的有益的思考。
It is a stern task for us to harmonize the ecology,economy and society to a sustained development in the new century.As an important legal means of the government,the legal system of revenue played an important part in the whole course of boosting the sustainable development.This article made beneficial reflection on the theoretical basis of the evolution of the values of tax law and the multifactor impact which legal system of revenue implement the strategy of sustainable development.
出处
《特区经济》
北大核心
2007年第4期229-230,共2页
Special Zone Economy
关键词
税收法律制度
可持续发展
理论基础
Legal System of Revenue
Sustainable Development
Theoretical Basis
