2 税法基础理论 激励更多的优秀人才加入研究队伍，我与北京大学出版社积极接触、多次磋商， 终于在2002年达成了本文库的出版协议。 衷心感谢北京大学出版社对中国税法学的积极扶持。如果没有对学术事 业的关心和远见，他们不会愿意承担该文库出版的全部市场风险，更不会按正 常标准支付稿费。此举的意义，远远溢出了一种商业架构，事实上为中国年轻 的税法学提供了一个新的发展机遇。正是他们的支持，才使得主编可以严格按 照学术标准组织稿件，也使得作者可以心无旁骛，潜心研究和创作。若干年之 后，当人们梳理中国税法学进步的脉络时，除了列举税法学人的成果和贡献，也 应该为所有提供过支持的出版机构写上重重的一笔。我还要代表全体作者特 别感谢北京大学出版社副总编杨立范先生，他的智识和筹划，是本文库得以与 读者见面不可或缺的重要因素。 本文库计划每年出版3一5本，内容涉及税法哲学、税法史学、税法制度学： 税收体制法、税收实体法、税收程序法：税收收入法、税收支出法：国内税法、外 国税法、国际税法、比较税法等多重角度和层面。只要观点鲜明，体系严密，资 料翔实，论证有力，不管何种风格的税法专著都可成为文库的收录对象。我们 希望，本文库能够成为展示税法理论成果的窗口，成为促进税法学术交流的平 台。如果能够由此发现和锻炼更多的税法学人，推动税法理论与实践的沟通和 互动，我们编辑文库的目的就已经实现。 刘剑文 2003年元旦于北京大学财经法研究中心 中国财税法网(www.cfl.cn) 中国税法网(www.cnt.cn)
激励更多的优秀人才加入研究队伍，我与北京大学出版社积极接触、多次磋商， 终于在２００２年达成了本文库的出版协议。 衷心感谢北京大学出版社对中国税法学的积极扶持。如果没有对学术事 业的关心和远见，他们不会愿意承担该文库出版的全部市场风险，更不会按正 常标准支付稿费。此举的意义，远远溢出了一种商业架构，事实上为中国年轻 的税法学提供了一个新的发展机遇。正是他们的支持，才使得主编可以严格按 照学术标准组织稿件，也使得作者可以心无旁骛，潜心研究和创作。若干年之 后，当人们梳理中国税法学进步的脉络时，除了列举税法学人的成果和贡献，也 应该为所有提供过支持的出版机构写上重重的一笔。我还要代表全体作者特 别感谢北京大学出版社副总编杨立范先生，他的智识和筹划，是本文库得以与 读者见面不可或缺的重要因素。 本文库计划每年出版３—５本，内容涉及税法哲学、税法史学、税法制度学； 税收体制法、税收实体法、税收程序法；税收收入法、税收支出法；国内税法、外 国税法、国际税法、比较税法等多重角度和层面。只要观点鲜明，体系严密，资 料翔实，论证有力，不管何种风格的税法专著都可成为文库的收录对象。我们 希望，本文库能够成为展示税法理论成果的窗口，成为促进税法学术交流的平 台。如果能够由此发现和锻炼更多的税法学人，推动税法理论与实践的沟通和 互动，我们编辑文库的目的就已经实现。 刘剑文 ２００３年元旦于北京大学财经法研究中心 中国财税法网（ｗｗｗ．ｃｆｔｌ．ｃｎ） 中国税法网（ｗｗｗ．ｃｎｔｌ．ｃｎ） ２ 税法基础理论
General Preface Works of Research on Taxation Law Theories is another large research project on taxation law study presided by me after the publications of Textbooks Series of Fiscal Law Taxation Law,Fiscal Law Taxation Law Review and Rule Taxa- tion by Law in Modern China.Rather than demonstrating the latest achievements on the theoretical study of taxation law,this project focuses more on inspiring the schol- ars with innovative spirit showing themselves.While promulgating the knowledge of taxation laws,a group of professionals studying on taxation law theories is forming and developing. Taxation law is a rising,open and growing subject.It is rising because it has not so long a history as civil law or criminal law.It is open because it intersects with economics,management and other law subjects.It is growing because it has promis- ing future for its application and development.The taxpayers will be greatly awak- ened to their rights on the course of tax levying with China's entering into WTO and the popularization of the ideas of democracy and rule the tax by laws.The value of theoretical study on taxation law exists in scientifically finding a balance spot between the taxpayers and levier,which would help to realize a stable and harmonious taxa- tion system among the whole country with the direction of equity and justice ideas. For a long period of time,I had been dedicated to the teaching and studying of the taxation law.Many theses and monographs had been published and many nation- al research projects presided by me,which were all what I could do to the develop- ment and construction of the theoretical study on taxation law of China in my own power.However,we should not neglect that neither researching ability nor influen- tial achievements have been satisfactory.They could not match up the corresponding positions of taxation law and the theoretical study on it.I came to realize that any in- dividual or organization would never be able to better the situations.At present,the most urgent thing is to congregate all the researching resources around the country in conformity and cultivate a group of young but erudite scholars on taxation law. Thus,a relatively stable group of professionals would be organized to form the aca- demic ladders with reasonable structure.We could depend on the collective powers to
ＧｅｎｅｒａｌＰｒｅｆａｃｅ ＷｏｒｋｓｏｆＲｅｓｅａｒｃｈｏｎＴａｘａｔｉｏｎＬａｗＴｈｅｏｒｉｅｓｉｓａｎｏｔｈｅｒｌａｒｇｅｒｅｓｅａｒｃｈｐｒｏｊｅｃｔ ｏｎｔａｘａｔｉｏｎｌａｗｓｔｕｄｙｐｒｅｓｉｄｅｄｂｙｍｅａｆｔｅｒｔｈｅｐｕｂｌｉｃａｔｉｏｎｓｏｆＴｅｘｔｂｏｏｋｓＳｅｒｉｅｓｏｆ ＦｉｓｃａｌＬａｗ ＆ ＴａｘａｔｉｏｎＬａｗ，ＦｉｓｃａｌＬａｗ ＆ ＴａｘａｔｉｏｎＬａｗＲｅｖｉｅｗａｎｄＲｕｌｅＴａｘａ ｔｉｏｎｂｙＬａｗｉｎＭｏｄｅｒｎＣｈｉｎａ．Ｒａｔｈｅｒｔｈａｎｄｅｍｏｎｓｔｒａｔｉｎｇｔｈｅｌａｔｅｓｔａｃｈｉｅｖｅｍｅｎｔｓｏｎ ｔｈｅｔｈｅｏｒｅｔｉｃａｌｓｔｕｄｙｏｆｔａｘａｔｉｏｎｌａｗ，ｔｈｉｓｐｒｏｊｅｃｔｆｏｃｕｓｅｓｍｏｒｅｏｎｉｎｓｐｉｒｉｎｇｔｈｅｓｃｈｏｌ ａｒｓｗｉｔｈｉｎｎｏｖａｔｉｖｅｓｐｉｒｉｔｓｈｏｗｉｎｇｔｈｅｍｓｅｌｖｅｓ．Ｗｈｉｌｅｐｒｏｍｕｌｇａｔｉｎｇｔｈｅｋｎｏｗｌｅｄｇｅｏｆ ｔａｘａｔｉｏｎｌａｗｓ，ａｇｒｏｕｐｏｆｐｒｏｆｅｓｓｉｏｎａｌｓｓｔｕｄｙｉｎｇｏｎｔａｘａｔｉｏｎｌａｗｔｈｅｏｒｉｅｓｉｓｆｏｒｍｉｎｇ ａｎｄｄｅｖｅｌｏｐｉｎｇ． Ｔａｘａｔｉｏｎｌａｗｉｓａｒｉｓｉｎｇ，ｏｐｅｎａｎｄｇｒｏｗｉｎｇｓｕｂｊｅｃｔ．Ｉｔｉｓｒｉｓｉｎｇｂｅｃａｕｓｅｉｔｈａｓ ｎｏｔｓｏｌｏｎｇａｈｉｓｔｏｒｙａｓｃｉｖｉｌｌａｗｏｒｃｒｉｍｉｎａｌｌａｗ．Ｉｔｉｓｏｐｅｎｂｅｃａｕｓｅｉｔｉｎｔｅｒｓｅｃｔｓｗｉｔｈ ｅｃｏｎｏｍｉｃｓ，ｍａｎａｇｅｍｅｎｔａｎｄｏｔｈｅｒｌａｗｓｕｂｊｅｃｔｓ．Ｉｔｉｓｇｒｏｗｉｎｇｂｅｃａｕｓｅｉｔｈａｓｐｒｏｍｉｓ ｉｎｇｆｕｔｕｒｅｆｏｒｉｔｓａｐｐｌｉｃａｔｉｏｎａｎｄｄｅｖｅｌｏｐｍｅｎｔ．Ｔｈｅｔａｘｐａｙｅｒｓｗｉｌｌｂｅｇｒｅａｔｌｙａｗａｋ ｅｎｅｄｔｏｔｈｅｉｒｒｉｇｈｔｓｏｎｔｈｅｃｏｕｒｓｅｏｆｔａｘｌｅｖｙｉｎｇｗｉｔｈＣｈｉｎａ’ｓｅｎｔｅｒｉｎｇｉｎｔｏＷＴＯａｎｄ ｔｈｅｐｏｐｕｌａｒｉｚａｔｉｏｎｏｆｔｈｅｉｄｅａｓｏｆｄｅｍｏｃｒａｃｙａｎｄｒｕｌｅｔｈｅｔａｘｂｙｌａｗｓ．Ｔｈｅｖａｌｕｅｏｆ ｔｈｅｏｒｅｔｉｃａｌｓｔｕｄｙｏｎｔａｘａｔｉｏｎｌａｗｅｘｉｓｔｓｉｎｓｃｉｅｎｔｉｆｉｃａｌｌｙｆｉｎｄｉｎｇａｂａｌａｎｃｅｓｐｏｔｂｅｔｗｅｅｎ ｔｈｅｔａｘｐａｙｅｒｓａｎｄｌｅｖｉｅｒ，ｗｈｉｃｈｗｏｕｌｄｈｅｌｐｔｏｒｅａｌｉｚｅａｓｔａｂｌｅａｎｄｈａｒｍｏｎｉｏｕｓｔａｘａ ｔｉｏｎｓｙｓｔｅｍａｍｏｎｇｔｈｅｗｈｏｌｅｃｏｕｎｔｒｙｗｉｔｈｔｈｅｄｉｒｅｃｔｉｏｎｏｆｅｑｕｉｔｙａｎｄｊｕｓｔｉｃｅｉｄｅａｓ． Ｆｏｒａｌｏｎｇｐｅｒｉｏｄｏｆｔｉｍｅ，Ｉｈａｄｂｅｅｎｄｅｄｉｃａｔｅｄｔｏｔｈｅｔｅａｃｈｉｎｇａｎｄｓｔｕｄｙｉｎｇｏｆ ｔｈｅｔａｘａｔｉｏｎｌａｗ．Ｍａｎｙｔｈｅｓｅｓａｎｄｍｏｎｏｇｒａｐｈｓｈａｄｂｅｅｎｐｕｂｌｉｓｈｅｄａｎｄｍａｎｙｎａｔｉｏｎ ａｌｒｅｓｅａｒｃｈｐｒｏｊｅｃｔｓｐｒｅｓｉｄｅｄｂｙｍｅ，ｗｈｉｃｈｗｅｒｅａｌｌｗｈａｔＩｃｏｕｌｄｄｏｔｏｔｈｅｄｅｖｅｌｏｐ ｍｅｎｔａｎｄｃｏｎｓｔｒｕｃｔｉｏｎｏｆｔｈｅｔｈｅｏｒｅｔｉｃａｌｓｔｕｄｙｏｎｔａｘａｔｉｏｎｌａｗｏｆＣｈｉｎａｉｎｍｙｏｗｎ ｐｏｗｅｒ．Ｈｏｗｅｖｅｒ，ｗｅｓｈｏｕｌｄｎｏｔｎｅｇｌｅｃｔｔｈａｔｎｅｉｔｈｅｒｒｅｓｅａｒｃｈｉｎｇａｂｉｌｉｔｙｎｏｒｉｎｆｌｕｅｎ ｔｉａｌａｃｈｉｅｖｅｍｅｎｔｓｈａｖｅｂｅｅｎｓａｔｉｓｆａｃｔｏｒｙ．Ｔｈｅｙｃｏｕｌｄｎｏｔｍａｔｃｈｕｐｔｈｅｃｏｒｒｅｓｐｏｎｄｉｎｇ ｐｏｓｉｔｉｏｎｓｏｆｔａｘａｔｉｏｎｌａｗａｎｄｔｈｅｔｈｅｏｒｅｔｉｃａｌｓｔｕｄｙｏｎｉｔ．Ｉｃａｍｅｔｏｒｅａｌｉｚｅｔｈａｔａｎｙｉｎ ｄｉｖｉｄｕａｌｏｒｏｒｇａｎｉｚａｔｉｏｎｗｏｕｌｄｎｅｖｅｒｂｅａｂｌｅｔｏｂｅｔｔｅｒｔｈｅｓｉｔｕａｔｉｏｎｓ．Ａｔｐｒｅｓｅｎｔ，ｔｈｅ ｍｏｓｔｕｒｇｅｎｔｔｈｉｎｇｉｓｔｏｃｏｎｇｒｅｇａｔｅａｌｌｔｈｅｒｅｓｅａｒｃｈｉｎｇｒｅｓｏｕｒｃｅｓａｒｏｕｎｄｔｈｅｃｏｕｎｔｒｙｉｎ ｃｏｎｆｏｒｍｉｔｙａｎｄｃｕｌｔｉｖａｔｅａｇｒｏｕｐｏｆｙｏｕｎｇｂｕｔｅｒｕｄｉｔｅｓｃｈｏｌａｒｓｏｎｔａｘａｔｉｏｎｌａｗ． Ｔｈｕｓ，ａｒｅｌａｔｉｖｅｌｙｓｔａｂｌｅｇｒｏｕｐｏｆｐｒｏｆｅｓｓｉｏｎａｌｓｗｏｕｌｄｂｅｏｒｇａｎｉｚｅｄｔｏｆｏｒｍｔｈｅａｃａ ｄｅｍｉｃｌａｄｄｅｒｓｗｉｔｈｒｅａｓｏｎａｂｌｅｓｔｒｕｃｔｕｒｅ．Ｗｅｃｏｕｌｄｄｅｐｅｎｄｏｎｔｈｅｃｏｌｌｅｃｔｉｖｅｐｏｗｅｒｓｔｏ
税法基础理论 study on some specified topics respectively.I think it is the only way to equalize the domestic study on taxation law with international study.Also by this way,the study on taxation law would continue generation by generation and never cease. Recent years,I have successively presided three projects including editing Text- books Series of Fiscal Law Taxation Law,Fiscal Law Taxation Law Review and Rule Taxation by Law in Modern China.During the process,the topics, methodologies and procedures of the theoretical study on taxation law had been grad- ually acquainted and accepted by the academic circles and the exchange and coopera- tion among them had also been greatly promoted.During the course,I not only ob- served that the new generation of scholars on taxation law study worked hard and cherish beautiful dream to the future,but also their hardships in research.Most of the young scholars have acquired PH.D.degrees or become the associate professor, and at least fluently master a foreign language.Their zealousness shall be more im- portant,and they are willing to devote their whole life to the career.It is under their expectation and encouragement that more and more excellent talents participate in the career.After my positive communications and constant consultations with Peking U- niversity Press,a publication agreement has finally come to for this Works in 2002. I sincerely express my gratitude to Peking University Press here for their sup- port to the theoretical study on taxation law in China.They would neither take risks to publish all the works nor pay the authors'remunerations according to market stan- dard if they were shortsighted to the academic project,which are far from a business activity and provide a good opportunity for the young scholars of taxation law study. It is their support that the editor in chief could select the works strictly according to the academic standard and the authors could dedicate to their research and composi- tion.I believe that many years later while reviewing the developing history of the theoretical study on taxation law in China,they will not only remember the scholars and their achievements,but also remember the contributions from Peking University Press.Here,on behalf of all the authors,I shall thank Mr.Yang Lifan,Vice Editor in Chief of Peking University Press,for his wisdom to and design for the Works,or they would never be published. Annually,3 to 5 books will be published to affiliate the Works.The contents of these books mainly concerns about philosophy of taxation law,history of taxation law,study on taxation law system,taxation law system,taxation law,taxation pro- cedure law,taxation income law,taxation expenditure law,domestic taxation law
ｓｔｕｄｙｏｎｓｏｍｅｓｐｅｃｉｆｉｅｄｔｏｐｉｃｓｒｅｓｐｅｃｔｉｖｅｌｙ．Ｉｔｈｉｎｋｉｔｉｓｔｈｅｏｎｌｙｗａｙｔｏｅｑｕａｌｉｚｅｔｈｅ ｄｏｍｅｓｔｉｃｓｔｕｄｙｏｎｔａｘａｔｉｏｎｌａｗｗｉｔｈｉｎｔｅｒｎａｔｉｏｎａｌｓｔｕｄｙ．Ａｌｓｏｂｙｔｈｉｓｗａｙ，ｔｈｅｓｔｕｄｙ ｏｎｔａｘａｔｉｏｎｌａｗｗｏｕｌｄｃｏｎｔｉｎｕｅｇｅｎｅｒａｔｉｏｎｂｙｇｅｎｅｒａｔｉｏｎａｎｄｎｅｖｅｒｃｅａｓｅ． Ｒｅｃｅｎｔｙｅａｒｓ，ＩｈａｖｅｓｕｃｃｅｓｓｉｖｅｌｙｐｒｅｓｉｄｅｄｔｈｒｅｅｐｒｏｊｅｃｔｓｉｎｃｌｕｄｉｎｇｅｄｉｔｉｎｇＴｅｘｔ ｂｏｏｋｓＳｅｒｉｅｓｏｆＦｉｓｃａｌＬａｗ ＆ ＴａｘａｔｉｏｎＬａｗ，ＦｉｓｃａｌＬａｗ ＆ ＴａｘａｔｉｏｎＬａｗＲｅｖｉｅｗ ａｎｄＲｕｌｅＴａｘａｔｉｏｎｂｙＬａｗｉｎ ＭｏｄｅｒｎＣｈｉｎａ．Ｄｕｒｉｎｇｔｈｅｐｒｏｃｅｓｓ，ｔｈｅｔｏｐｉｃｓ， ｍｅｔｈｏｄｏｌｏｇｉｅｓａｎｄｐｒｏｃｅｄｕｒｅｓｏｆｔｈｅｔｈｅｏｒｅｔｉｃａｌｓｔｕｄｙｏｎｔａｘａｔｉｏｎｌａｗｈａｄｂｅｅｎｇｒａｄ ｕａｌｌｙａｃｑｕａｉｎｔｅｄａｎｄａｃｃｅｐｔｅｄｂｙｔｈｅａｃａｄｅｍｉｃｃｉｒｃｌｅｓａｎｄｔｈｅｅｘｃｈａｎｇｅａｎｄｃｏｏｐｅｒａ ｔｉｏｎａｍｏｎｇｔｈｅｍｈａｄａｌｓｏｂｅｅｎｇｒｅａｔｌｙｐｒｏｍｏｔｅｄ．Ｄｕｒｉｎｇｔｈｅｃｏｕｒｓｅ，Ｉｎｏｔｏｎｌｙｏｂ ｓｅｒｖｅｄｔｈａｔｔｈｅｎｅｗｇｅｎｅｒａｔｉｏｎｏｆｓｃｈｏｌａｒｓｏｎｔａｘａｔｉｏｎｌａｗｓｔｕｄｙｗｏｒｋｅｄｈａｒｄａｎｄ ｃｈｅｒｉｓｈｂｅａｕｔｉｆｕｌｄｒｅａｍｔｏｔｈｅｆｕｔｕｒｅ，ｂｕｔａｌｓｏｔｈｅｉｒｈａｒｄｓｈｉｐｓｉｎｒｅｓｅａｒｃｈ．Ｍｏｓｔｏｆ ｔｈｅｙｏｕｎｇｓｃｈｏｌａｒｓｈａｖｅａｃｑｕｉｒｅｄＰＨ．Ｄ．ｄｅｇｒｅｅｓｏｒｂｅｃｏｍｅｔｈｅａｓｓｏｃｉａｔｅｐｒｏｆｅｓｓｏｒ， ａｎｄａｔｌｅａｓｔｆｌｕｅｎｔｌｙｍａｓｔｅｒａｆｏｒｅｉｇｎｌａｎｇｕａｇｅ．Ｔｈｅｉｒｚｅａｌｏｕｓｎｅｓｓｓｈａｌｌｂｅｍｏｒｅｉｍ ｐｏｒｔａｎｔ，ａｎｄｔｈｅｙａｒｅｗｉｌｌｉｎｇｔｏｄｅｖｏｔｅｔｈｅｉｒｗｈｏｌｅｌｉｆｅｔｏｔｈｅｃａｒｅｅｒ．Ｉｔｉｓｕｎｄｅｒｔｈｅｉｒ ｅｘｐｅｃｔａｔｉｏｎａｎｄｅｎｃｏｕｒａｇｅｍｅｎｔｔｈａｔｍｏｒｅａｎｄｍｏｒｅｅｘｃｅｌｌｅｎｔｔａｌｅｎｔｓｐａｒｔｉｃｉｐａｔｅｉｎｔｈｅ ｃａｒｅｅｒ．ＡｆｔｅｒｍｙｐｏｓｉｔｉｖｅｃｏｍｍｕｎｉｃａｔｉｏｎｓａｎｄｃｏｎｓｔａｎｔｃｏｎｓｕｌｔａｔｉｏｎｓｗｉｔｈＰｅｋｉｎｇＵ ｎｉｖｅｒｓｉｔｙＰｒｅｓｓ，ａｐｕｂｌｉｃａｔｉｏｎａｇｒｅｅｍｅｎｔｈａｓｆｉｎａｌｌｙｃｏｍｅｔｏｆｏｒｔｈｉｓＷｏｒｋｓｉｎ２００２． ＩｓｉｎｃｅｒｅｌｙｅｘｐｒｅｓｓｍｙｇｒａｔｉｔｕｄｅｔｏＰｅｋｉｎｇＵｎｉｖｅｒｓｉｔｙＰｒｅｓｓｈｅｒｅｆｏｒｔｈｅｉｒｓｕｐ ｐｏｒｔｔｏｔｈｅｔｈｅｏｒｅｔｉｃａｌｓｔｕｄｙｏｎｔａｘａｔｉｏｎｌａｗｉｎＣｈｉｎａ．Ｔｈｅｙｗｏｕｌｄｎｅｉｔｈｅｒｔａｋｅｒｉｓｋｓ ｔｏｐｕｂｌｉｓｈａｌｌｔｈｅｗｏｒｋｓｎｏｒｐａｙｔｈｅａｕｔｈｏｒｓ’ｒｅｍｕｎｅｒａｔｉｏｎｓａｃｃｏｒｄｉｎｇｔｏｍａｒｋｅｔｓｔａｎ ｄａｒｄｉｆｔｈｅｙｗｅｒｅｓｈｏｒｔｓｉｇｈｔｅｄｔｏｔｈｅａｃａｄｅｍｉｃｐｒｏｊｅｃｔ，ｗｈｉｃｈａｒｅｆａｒｆｒｏｍａｂｕｓｉｎｅｓｓ ａｃｔｉｖｉｔｙａｎｄｐｒｏｖｉｄｅａｇｏｏｄｏｐｐｏｒｔｕｎｉｔｙｆｏｒｔｈｅｙｏｕｎｇｓｃｈｏｌａｒｓｏｆｔａｘａｔｉｏｎｌａｗｓｔｕｄｙ． Ｉｔｉｓｔｈｅｉｒｓｕｐｐｏｒｔｔｈａｔｔｈｅｅｄｉｔｏｒｉｎｃｈｉｅｆｃｏｕｌｄｓｅｌｅｃｔｔｈｅｗｏｒｋｓｓｔｒｉｃｔｌｙａｃｃｏｒｄｉｎｇｔｏ ｔｈｅａｃａｄｅｍｉｃｓｔａｎｄａｒｄａｎｄｔｈｅａｕｔｈｏｒｓｃｏｕｌｄｄｅｄｉｃａｔｅｔｏｔｈｅｉｒｒｅｓｅａｒｃｈａｎｄｃｏｍｐｏｓｉ ｔｉｏｎ．Ｉｂｅｌｉｅｖｅｔｈａｔｍａｎｙｙｅａｒｓｌａｔｅｒｗｈｉｌｅｒｅｖｉｅｗｉｎｇｔｈｅｄｅｖｅｌｏｐｉｎｇｈｉｓｔｏｒｙｏｆｔｈｅ ｔｈｅｏｒｅｔｉｃａｌｓｔｕｄｙｏｎｔａｘａｔｉｏｎｌａｗｉｎＣｈｉｎａ，ｔｈｅｙｗｉｌｌｎｏｔｏｎｌｙｒｅｍｅｍｂｅｒｔｈｅｓｃｈｏｌａｒｓ ａｎｄｔｈｅｉｒａｃｈｉｅｖｅｍｅｎｔｓ，ｂｕｔａｌｓｏｒｅｍｅｍｂｅｒｔｈｅｃｏｎｔｒｉｂｕｔｉｏｎｓｆｒｏｍＰｅｋｉｎｇＵｎｉｖｅｒｓｉｔｙ Ｐｒｅｓｓ．Ｈｅｒｅ，ｏｎｂｅｈａｌｆｏｆａｌｌｔｈｅａｕｔｈｏｒｓ，ＩｓｈａｌｌｔｈａｎｋＭｒ．ＹａｎｇＬｉｆａｎ，ＶｉｃｅＥｄｉｔｏｒ ｉｎＣｈｉｅｆｏｆＰｅｋｉｎｇＵｎｉｖｅｒｓｉｔｙＰｒｅｓｓ，ｆｏｒｈｉｓｗｉｓｄｏｍｔｏａｎｄｄｅｓｉｇｎｆｏｒｔｈｅＷｏｒｋｓ，ｏｒ ｔｈｅｙｗｏｕｌｄｎｅｖｅｒｂｅｐｕｂｌｉｓｈｅｄ． Ａｎｎｕａｌｌｙ，３ｔｏ５ｂｏｏｋｓｗｉｌｌｂｅｐｕｂｌｉｓｈｅｄｔｏａｆｆｉｌｉａｔｅｔｈｅＷｏｒｋｓ．Ｔｈｅｃｏｎｔｅｎｔｓｏｆ ｔｈｅｓｅｂｏｏｋｓｍａｉｎｌｙｃｏｎｃｅｒｎｓａｂｏｕｔｐｈｉｌｏｓｏｐｈｙｏｆｔａｘａｔｉｏｎｌａｗ，ｈｉｓｔｏｒｙｏｆｔａｘａｔｉｏｎ ｌａｗ，ｓｔｕｄｙｏｎｔａｘａｔｉｏｎｌａｗｓｙｓｔｅｍ，ｔａｘａｔｉｏｎｌａｗｓｙｓｔｅｍ，ｔａｘａｔｉｏｎｌａｗ，ｔａｘａｔｉｏｎｐｒｏ ｃｅｄｕｒｅｌａｗ，ｔａｘａｔｉｏｎｉｎｃｏｍｅｌａｗ，ｔａｘａｔｉｏｎｅｘｐｅｎｄｉｔｕｒｅｌａｗ，ｄｏｍｅｓｔｉｃｔａｘａｔｉｏｎｌａｗ， ４ 税法基础理论
5 General Preface foreign taxation law,international taxation law and comparative taxation law.All the monographs with various styles could become members of this Works if they are of clear point of view,rigorous logic,accurate documents and strong reasoning.We hope that the Works could become a window to demonstrate the theoretical achieve- ments of taxation law study and a platform for academic exchanges.If more scholars on taxation law study could be discovered and the practice and theories of taxation law could be exchanged and co-developed simultaneously with the publication of the Works,our targets to edit the Works are fundamentally achieved. Liu Jianwen On New Years'Day of 2003 In Research Center of Fiscal Law and Taxation Law Peking University www.cftl.cn www.cntl.cn
ｆｏｒｅｉｇｎｔａｘａｔｉｏｎｌａｗ，ｉｎｔｅｒｎａｔｉｏｎａｌｔａｘａｔｉｏｎｌａｗａｎｄｃｏｍｐａｒａｔｉｖｅｔａｘａｔｉｏｎｌａｗ．Ａｌｌ ｔｈｅｍｏｎｏｇｒａｐｈｓｗｉｔｈｖａｒｉｏｕｓｓｔｙｌｅｓｃｏｕｌｄｂｅｃｏｍｅｍｅｍｂｅｒｓｏｆｔｈｉｓＷｏｒｋｓｉｆｔｈｅｙａｒｅ ｏｆｃｌｅａｒｐｏｉｎｔｏｆｖｉｅｗ，ｒｉｇｏｒｏｕｓｌｏｇｉｃ，ａｃｃｕｒａｔｅｄｏｃｕｍｅｎｔｓａｎｄｓｔｒｏｎｇｒｅａｓｏｎｉｎｇ．Ｗｅ ｈｏｐｅｔｈａｔｔｈｅＷｏｒｋｓｃｏｕｌｄｂｅｃｏｍｅａｗｉｎｄｏｗｔｏｄｅｍｏｎｓｔｒａｔｅｔｈｅｔｈｅｏｒｅｔｉｃａｌａｃｈｉｅｖｅ ｍｅｎｔｓｏｆｔａｘａｔｉｏｎｌａｗｓｔｕｄｙａｎｄａｐｌａｔｆｏｒｍｆｏｒａｃａｄｅｍｉｃｅｘｃｈａｎｇｅｓ．Ｉｆｍｏｒｅｓｃｈｏｌａｒｓ ｏｎｔａｘａｔｉｏｎｌａｗｓｔｕｄｙｃｏｕｌｄｂｅｄｉｓｃｏｖｅｒｅｄａｎｄｔｈｅｐｒａｃｔｉｃｅａｎｄｔｈｅｏｒｉｅｓｏｆｔａｘａｔｉｏｎ ｌａｗｃｏｕｌｄｂｅｅｘｃｈａｎｇｅｄａｎｄｃｏｄｅｖｅｌｏｐｅｄｓｉｍｕｌｔａｎｅｏｕｓｌｙｗｉｔｈｔｈｅｐｕｂｌｉｃａｔｉｏｎｏｆｔｈｅ Ｗｏｒｋｓ，ｏｕｒｔａｒｇｅｔｓｔｏｅｄｉｔｔｈｅＷｏｒｋｓａｒｅｆｕｎｄａｍｅｎｔａｌｌｙａｃｈｉｅｖｅｄ． ＬｉｕＪｉａｎｗｅｎ ＯｎＮｅｗＹｅａｒｓ’Ｄａｙｏｆ２００３ ＩｎＲｅｓｅａｒｃｈＣｅｎｔｅｒｏｆＦｉｓｃａｌＬａｗａｎｄＴａｘａｔｉｏｎＬａｗＰｅｋｉｎｇＵｎｉｖｅｒｓｉｔｙ ｗｗｗ．ｃｆｔｌ．ｃｎ ｗｗｗ．ｃｎｔｌ．ｃｎ ５ ＧｅｎｅｒａｌＰｒｅｆａｃｅ
前言 税法学的特性与使命 税法学有广义和狭义之分，广义的税法学包括税法哲学与税法科学两种， 而税法科学则可分为税法解释学和税法史学，其研究范围可谓相当广泛。税法 哲学又称税收法理学，一般对税收存在的终极原理、国家或其他公法团体课税 权的来源、人民对纳税义务的基本理念等从本质上进行探讨，以解决税法“为什 么”，并从中总结出相关的原理或原则，为税收立法和税法解释提供指南。税法 解释学是就现行税法的内容加以阐释分析，以辨明税法“是什么”，为税法的准 确适用提供方法和理论支持。税法解释学的研究对象通常包括税收债法、税收 征收法、税收责任法和税收救济法四大领域。税法史学将税法制度和税法学说 的沿革予以系统阐述和探讨，以明了税法“怎么来的”，并为现行税法的发展提 供借鉴和参照。狭义的税法学则仅指税法解释学，基本满足于解决如何针对具 体问题制定税法对策，以及如何针对税法条文在实践中具体加以运用的问题。 由于税法学成为独立学科的历史尚短，当前税法学研究的重点仍局限于狭义的 税法解释学上，税法哲学和税法史学的研究都未及完全展开，税法学的发展空 间仍有待拓展。① 传统的部门法学是根据研究对象而划分的，一般而言，有一个独立的部门 法就会有相对应的部门法学。而部门法独立的标准，关键在于是否存在独立的 调整对象。在思维方式上，人们首先对法律的调整对象分门别类，并根据调整 对象的特点划分部门法，如民法调整平等主体之间的财产关系和人身关系，经 济法调整国家经济协调关系，行政法调整国家行政管理关系，刑法调整犯罪和 刑罚关系等。在此基础上，人们确信：任何社会关系从逻辑上都可以归入上述 调整对象的分类体系。如果一种社会关系不能被归入民法或商法调整，那么它 也许可以被归入经济法调整：如果它不能归入经济法调整，那么它也许可以被 归入行政法调整。总而言之，一般不会出现法律不能调整的社会关系。不难看 出，这种方式是对古代诸法合体的反动，它不仅满足了工业化时代社会关系分 化的现实需要，而且还使法律在不同的领域里得到前所未有的发展，因此，在法 律史上这是一次巨大的进步。 然而，法律毕竟是一个整体，当部门法的分工发展到极致时，优势也就会向 ①参见康炎村：《租税法原理》，台湾凯仑出版社1987年版，第15页
前言 税法学的特性与使命 税法学有广义和狭义之分，广义的税法学包括税法哲学与税法科学两种， 而税法科学则可分为税法解释学和税法史学，其研究范围可谓相当广泛。税法 哲学又称税收法理学，一般对税收存在的终极原理、国家或其他公法团体课税 权的来源、人民对纳税义务的基本理念等从本质上进行探讨，以解决税法“为什 么”，并从中总结出相关的原理或原则，为税收立法和税法解释提供指南。税法 解释学是就现行税法的内容加以阐释分析，以辨明税法“是什么”，为税法的准 确适用提供方法和理论支持。税法解释学的研究对象通常包括税收债法、税收 征收法、税收责任法和税收救济法四大领域。税法史学将税法制度和税法学说 的沿革予以系统阐述和探讨，以明了税法“怎么来的”，并为现行税法的发展提 供借鉴和参照。狭义的税法学则仅指税法解释学，基本满足于解决如何针对具 体问题制定税法对策，以及如何针对税法条文在实践中具体加以运用的问题。 由于税法学成为独立学科的历史尚短，当前税法学研究的重点仍局限于狭义的 税法解释学上，税法哲学和税法史学的研究都未及完全展开，税法学的发展空 间仍有待拓展。① 传统的部门法学是根据研究对象而划分的，一般而言，有一个独立的部门 法就会有相对应的部门法学。而部门法独立的标准，关键在于是否存在独立的 调整对象。在思维方式上，人们首先对法律的调整对象分门别类，并根据调整 对象的特点划分部门法，如民法调整平等主体之间的财产关系和人身关系，经 济法调整国家经济协调关系，行政法调整国家行政管理关系，刑法调整犯罪和 刑罚关系等。在此基础上，人们确信：任何社会关系从逻辑上都可以归入上述 调整对象的分类体系。如果一种社会关系不能被归入民法或商法调整，那么它 也许可以被归入经济法调整；如果它不能归入经济法调整，那么它也许可以被 归入行政法调整。总而言之，一般不会出现法律不能调整的社会关系。不难看 出，这种方式是对古代诸法合体的反动，它不仅满足了工业化时代社会关系分 化的现实需要，而且还使法律在不同的领域里得到前所未有的发展，因此，在法 律史上这是一次巨大的进步。 然而，法律毕竟是一个整体，当部门法的分工发展到极致时，优势也就会向 ① 参见康炎村：《租税法原理》，台湾凯仑出版社１９８７年版，第１５页