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On Scope of Law Attribution of Taxation Procedures Law and Division of Taxation Relationship
Author(s): 
Pages: 55-58,62
Year: Issue:  6
Journal: MODERN FINANCE AND ECONOMICS-JOURNAL OF TIANJIN UNIVERSITY OF FINANCE AND ECONOMICS

Keyword:  税收关系法域税收程序法程序保障;
Abstract: 税收关系是一个包括"两大类四小种"的综合性社会关系,税收分配关系与税收征纳关系的分立、"债务关系"与"权力关系"的异质,客观上要求以调整税收分配关系为对象的税收实体法(税收债务法)与以税收征纳关系为规范对象的税收程序法的相对独立.税收程序法是具有特定内涵、范围、属性的法律现象,具有作为相对独立的法域进行研究的品格.现代税收程序法是一部体现民主、公正、效率的法律,在整个税法体系中具有保障地位,是实现税收法治目标的关键.
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