作　　者： ;

机构地区： 中国政法大学民商经济法学院

出　　处： 《税务研究》 2021年第4期43-49,共7页

摘　　要： 2020年是全面建成小康社会和"十三五"规划的收官之年,学术界对税收法治领域的研究在以往年度研究的基础上,在深度和广度上都有所拓展,主要集中在税法基础理论、《税收征管法》修订、《民法典》在税收领域的实施以及落实税收法定原则四个方面。 The year of 2020 is the final year of building a well-off society in an all-round way and implementing the"13 th Five-Year Plan".During this year,the academic research on the field of Rule of Tax Law has been expanded in depth and breadth on the basis of previous annual research,mainly focusing on four aspects:the basic theory of tax law,the revision of the Law of the PRC on the Administration of Tax Collection,the implementation of the Civil Code of the PRC in the taxation field and the implementation of the Principle of Taxation by Consent.

关 键 词： 税收法治 税收征管法 民法典 税收法定原则

领　　域： [经济管理—财政学]