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目次一、预算法的公共财税理念二、预算法的财税法治原则三、预算法的人权保障精神四、预算法的性质定位预算法是一个国家财税领域的基本法,亦称预算决算法。①它是调整预算编制、预算审批、预算执行和预算监督等预算行为的法系统,是纳税人及其代议机构约束、控制政府财税收支行为的重要法律。《中华人民共和国预算法》自1995年1月1日施行以来,对于强化预算的分配和监督职能,健全国
First, the public finance and tax concept of the Budget Law Second, the tax laws and principles of the Budget Law Third, the spirit of the human rights protection of the budget law Fourth, the nature of the budget law Budget Law is a national tax field basic law, also known as the budget method. ① It is a legal system that adjusts the budgeting activities such as budgeting, budget approval, budget execution and budget supervision. It is an important law for taxpayers and their agencies to restrain and control government revenues and expenditures. Since the implementation of the Budget Law of the People’s Republic of China on January 1, 1995, it has been formulated to strengthen the budgetary allocation and supervision functions,