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在现实生活中,由于各国的政治、经济和社会发展差异,以及历史、文化和传统的不同,税收的治理是以法律强制为主,还是以道德约束为重,历来都有不同的理论和实践,并由此形成了“以法治税”和“以德治税”的不同思想,以及“法治与德治相结合,法治为主,德治为辅”的理念。随着社会法制程度和民主意识的提高,在一些发达国家,又开始出现了由以“法治”为主向以“德治”为重的转变。
In real life, due to the differences of political, economic and social development in different countries, as well as the differences in history, culture and tradition, tax administration has always been based on legal coercion or moral restraint, and has always had different theories and practices , And thus formed the different concepts of “administering the tax by law” and “administering the tax with virtue,” as well as the concept of “combining rule of law and virtue with the rule of law as the mainstay and virtue as the second supplement”. With the improvement of social legal system and democratic awareness, in some developed countries, the transition from “rule by law” to “rule of virtue” first began to emerge.