财政法

财政法基本原则论纲

A Outline of Principles in Financial Law

财政法是宏观调控法的重要组成部分，它在宏观调控法中具有重要地位和作用。

Financial Law is the significant part of the macro-adjustment legislation and plays important role in it .

财政法基本理论问题研究回顾与探析

Review and Discussion of Basic Theories Problem of Public Finance Law

预算法是财政法的核心。

The budget law of PRC is the core of its finance law .

财政法中的一览表，在此表中列出对股息的征税。

Schedule to the finance act under which tax is charged on income from dividends .

财政法中有关征收士地税和房屋税务局的一览表

Schedule to the finance act under which tax be charge on income from land or buildings

财权是财政法的基本概念。

Financial power is the basic concept and its distribution is the key issue of financial law .

公共经济法的体系主要由财政法、中央银行法（部分）、国有企业法、产业政策法（部分）等组成。

The public economic law system is mainly made up of public finance law , central bank law ( part ), state-owned enterprises law , industrial policy law ( part ), etc.

我们应当从金融法、财政法以及社会保障等方面进行深入的研究，找出相应的对策以减少金融危机对我国经济的压力和影响。

We should find out the corresponding measures so as to lessen financial crisis on the pressure and influence on Chinese economy by deep research on financial law , fiscal law and social security .

智利的财政法要求政府在经济处于充分就业且铜价处于长期均衡价格（由独立委员会进行估算）之上时必须保持预算盈余。

In Chile a fiscal law obliges the government to run budget surpluses whenever the economy is at full employment and the copper price is above its long-run equilibrium , as estimated by an independent panel .

财政法为国家宏观经济运行和各项职能管理部门所需资金提供法律保障，也是使市场资源达到合理配置的重要工具。

Financial Law not only provides legal protection for the state 's macro-economic movement and the funds of the functional management , but also is the major instrument of the reasonable arrangement for the market resources .

国债在我国国民经济中的角色应从传统的筹资性国债向调控性国债转变，国债法是宏观调控的专项法，不能简单地将国债法作为财政法的部门法。

The role of public debt in our economy shall be transformed from the traditional revenued function to the macro-control one , and the law of public debt is one of the special macro-control law , which can not be simply thought as the department of fiscal law .

即便是采用口径更窄的欧盟数据，也很难想象西班牙如何能遵守其自身的财政稳定法（该法与欧盟规定相符合），并在2020年之前将债务削减至GDP的60%。

Even using the more narrowly defined EU numbers , it is hard to see how Spain can obey its own , EU-compliant fiscal stability law and cut its debt to 60 per cent of GDP by 2020 .

政府收费的法律调整主要应从政府收费法、行政法、国有资产法、财政预算法等方面来完善。

And its legal regulation should be improved by government charge law , administration legislation , state-owned asset law , budget law and so on .

要解决财经领域存在的违纪违法问题，笔者认为，制定财政监督法并以此为核心构建财政监督法律制度，则显得尤为必要。

It seems to the author and to many professionals that it is rather essential for the government to establish the legal system of fiscal supervision .

我国化解商业银行不良资产的传统方法：包括财政补贴法、通过豁免或变相豁免贷款的方法、企业破产法；

The traditional measures of our country banking to dissolve the non-performing loan : fiscal method , measure of remission the non-performing loan , business enterprise bankrupt law ;

税权是分税制财政管理体制法的核心内容。

The tax right is the key of financial system of law of the system of tax allocation .

他们同时代表财政司司长法团，担任该公司的股东。

They are also shareholders of the company acting for and on behalf of the financial secretary incorporated .

财政转移支付法的法律位阶应当与相关法律的位阶保持协调。

The legal level of the financial transfer and payment law should assort with the level of relevant laws .

财政转移支付法是调整在财政转移支付过程中形成的社会关系的法律规范的总称。

The law of financial transfer payment is a general name of legal regulation which adjusting the social relationships formed in the course of finance transfer payment .

格林斯潘先生这番话暗示，有必要重新采取限制联邦开支及融资措施，即类似于上世纪90年代《财政预算执行法》所包含的措施。

Mr Greenspan 's remarks hint at the need to reintroduce federal spending and financing constraints , similar to those included in the Budget Enforcement Act of the1990s .

构建公共财政框架的经济法思考

Views of Economic Law in the Framing of Public Finance

而积极的财政政策在经济法视野主要体现为财税法律制度。

And the positive financial policy reflects for the legal system of the property tax mainly on the economic law vision .

国家统一的会计制度，由国务院财政部门根据本法制定。

The national unified accounting system is formulated by the financial department of the State Council in line with this law .

我国要建立和市场经济相适应的公共财政模式，预算法作为财政法的重要组成部分，从公共财政理念角度看我国预算法还有诸多需要完善的地方。

Our country should establish the public fiscal model which fit the market economy and the Budget Law is the important part of the Fiscal Law .

第一条为实行烟草专卖管理，有计划地组织烟草专卖品的生产和经营，提高烟草制品质量，维护消费者利益，保证国家财政收入制定本法。

Article 1 This Law is enacted with a view to exercising tobacco monopoly administration , organizing the production and management of tobacco monopoly commodities in a planned way , improving the quality of tobacco products , safeguarding consumers ' interests and ensuring the national revenue .

国家统一的会计制度，是指国务院财政部门根据本法制定的关于会计核算、会计监督、会计机构和会计人员以及会计工作管理的制度。

The uniform accounting system of the state refers to the system concerning accounting practice , accounting supervision , accounting offices and accounting personnel as well as administration of accounting work which are formulated by the financial department of the State Council in accordance with this law .

这部分对该问题进行了较系统的研究，论述了财政的本质与内涵，以及财政体制法的定位，揭示了财政体制法的基本内容。

Then , the primary content of the law of the financial system is specified .

财政幻觉下的中国土地财政&一个法经济学视角

China Land Finance under the Financial Illusion from the Perspective of Law and Economics

财政收入行为是财政法学研究的一个全新领域，也是财政法理论体系的一个重要组成部分。

Fiscal revenue behavior is a brand-new domain in the research of fiscal law as well as an important component in fiscal law theoretical system .