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中国社会科学院大学：法学院《财税法》课程教学大纲

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中国社会科学院大学财税法课程大纲课程基本信息（CourseInformation）课程编号*学时*学分3212520200372(CourseID）（(Credit Hours）(Credits)（中文）财税法*课程名称(CourseName)（英文）FiscalandTaxLaw先修课程经济法、行政法、行政诉讼法等(Prerequisite Courses)财政与税收法是国家财政资金“取之于民、用之于民”的重要法律制度，直接关系国家机构的运作和人民基本权利的实现。本门课程将以国家的财税活动为主线，以公共财产和收入的筹集、管理、分配和使用为核心，主要讲授财税法基本概念、财税法基础理论、财政支出、财政收支划分、预算管理、财政收入等法律制度，尤其是各单行税种法，重点部析财税制度的相关核心理念、制度价值、适用方法、重要争议以及未来的发展趋势等。作为一门综合性、复合性的新兴法学，本课程具有一定的专业性和技术性，要求学生对各种经*课程简介济活动有一定的了解，课程学习具有一定的难度，对学生的基础法学知识的掌握和综合运用能力等（Description)方面的要求相对较高。本门课程将重在培养学生的财税法治意识和纳税意识、构建其财税法学科知识体系、了解财税法相关的国家战略、法律法规和相关政策，引导学生关注重要的财税现象、培育学生理财治国的思维和方法，着力培养学生综合运用财税法、民商法、行政法等法学学科解决财税法律问题的能力。本门课程以课堂讲授为主，结合新兴或重要的财税法现象引导学生展开课堂讨论，并适时通过课堂作业检验学生的学习情况。Fiscal and tax law is the significant legal system about how the government collects the revenue bysharing the economic interests produced by the citizens and how uses such revenue to provide the publicproducts for them. It willdetermine the operation of the government and thereby the realization of therights of the citizens.This course will keep thefinancial activities of the government as the main line andfocusonthecollection,managementanduseoftherevenue.Theimportantfiscalandtaxrulesandregulationswill beintroducedinthiscourse,includingbasicconceptandtheoriesofthefiscalandtaxlaw, the rules on public expenditure, the system about the sharing of the revenue and expenditure, thelaw on thebudgetand revenue law, especially the tax law.Moreover, more attentions will bepaid to*课程简介clarify the core idea of the fiscal and tax law, the value ofa specified system on the public finance, the(Description)method to apply the tax law in the practices,main issues of thetaxlaw and its future development.Asoneofnewlycomprehensiveandcompound legal sciences,this coursehas thecharacteristic ofspecialization andtechnicalityandmoredifficulttolearn.It had betterforthe studentsknowsomething abouttheeconomicactivities.Besides that, itrequires them tocommandthebasic legal theories and systemandalso a high level of integratedapplicationcapacityofknowledge.Itarmstocultivatetheconsciousnessofthestudentsonpayingtaxbylawandconstructtheknowledgesystemabout thepublicfinanceand itslegalrulesforthestudents and makethem command the basic theory, elementary knowledge and the skllto apply in the field

中国社会科学院大学财税法课程大纲课程基本信息（Course Information）课程编号（Course ID） 1252020037 *学时（Credit Hours） 32 *学分（Credits） 2 *课程名称（Course Name）（中文）财税法（英文）Fiscal and Tax Law 先修课程（Prerequisite Courses）经济法、行政法、行政诉讼法等 *课程简介（Description）财政与税收法是国家财政资金“取之于民、用之于民”的重要法律制度，直接关系国家机构的运作和人民基本权利的实现。本门课程将以国家的财税活动为主线，以公共财产和收入的筹集、管理、分配和使用为核心，主要讲授财税法基本概念、财税法基础理论、财政支出、财政收支划分、预算管理、财政收入等法律制度，尤其是各单行税种法，重点剖析财税制度的相关核心理念、制度价值、适用方法、重要争议以及未来的发展趋势等。作为一门综合性、复合性的新兴法学，本课程具有一定的专业性和技术性，要求学生对各种经济活动有一定的了解，课程学习具有一定的难度，对学生的基础法学知识的掌握和综合运用能力等方面的要求相对较高。本门课程将重在培养学生的财税法治意识和纳税意识、构建其财税法学科知识体系、了解财税法相关的国家战略、法律法规和相关政策，引导学生关注重要的财税现象、培育学生理财治国的思维和方法，着力培养学生综合运用财税法、民商法、行政法等法学学科解决财税法律问题的能力。本门课程以课堂讲授为主，结合新兴或重要的财税法现象引导学生展开课堂讨论，并适时通过课堂作业检验学生的学习情况。 *课程简介（Description） Fiscal and tax law is the significant legal system about how the government collects the revenue by sharing the economic interests produced by the citizens and how uses such revenue to provide the public products for them. It will determine the operation of the government and thereby the realization of the rights of the citizens. This course will keep the financial activities of the government as the main line and focus on the collection, management and use of the revenue. The important fiscal and tax rules and regulations will be introduced in this course, including basic concept and theories of the fiscal and tax law, the rules on public expenditure, the system about the sharing of the revenue and expenditure, the law on the budget and revenue law, especially the tax law. Moreover, more attentions will be paid to clarify the core idea of the fiscal and tax law, the value of a specified system on the public finance, the method to apply the tax law in the practices, main issues of the tax law and its future development. As one of newly comprehensive and compound legal sciences, this course has the characteristic of specialization and technicality and more difficult to learn. It had better for the students know something about the economic activities. Besides that, it requires them to command the basic legal theories and system and also a high level of integrated application capacity of knowledge. It arms to cultivate the consciousness of the students on paying tax by law and construct the knowledge system about the public finance and its legal rules for the students and make them command the basic theory, elementary knowledge and the skill to apply in the field

of fiscal and tax law. The students may know more about the national strategies, legal rules and policies of the operation of the public finance in the course. It is expected to develop the comprehensive application capabilities of the students to resolve the issues on fiscal and tax law and consequently may engage in the practices concerning to the fiscal and tax law. Lecture is the main method for this course and there are also some discussions for students on some significant cases in securities market. If necessary, there will be class work to check how the students learn. *教材（Textbooks）刘剑文、熊伟：《财政税收法》，法律出版社 2019 年版。参考资料（Other References） *课程类别（Course Category） 公共基础课/全校公共必修课 通识教育课 专业基础课 专业核心课/专业必修课 √专业拓展课/专业选修课 其他 *授课对象（Target Students）法学专业本科生 *授课模式（Mode of Instruction） 线上，教学平台 √线下 混合式 其他 实践类（70%以上学时深入基层） *开课院系（School）法学 *授课语言（Language of Instruction） √中文 全外语语种 双语：中文+ 语种（外语讲授不低于 50%） *授课教师信息（Teacher Information）课程负责人姓名及简介汤洁茵，教授，博士生导师团队成员姓名及简介无 *考核方式（Grading）闭卷，平时成绩：30%，期末成绩：70% *课程教学计划（Teaching Plan）（填写规范化要求见附件周次周学时其中教学内容摘要（必含章节名称、讲述的内容提要、实验的名称、教学方法、课堂讨论的题目、阅读文献参考书目及作业等）讲授实验课习题课课程讨论其他环节第一周 3 3 第一章财政法总论第一节财政法概述 1.现代国家的机能与公共财政的建立 2.财政法基本问题（1）财政法的概念（2）财政法的调整对象（3）财政法的渊源第二节财政收支划分法

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