5.1在线视频

同学你好
hello everyone

我们开始学习第五章
let’s begin to study chapter five

财税法之
Finance and Tax Law

财税法概述
overview of Finance and Tax Law

首先是财税法的范畴
the first is the category of Finance and Tax Law

财税是财政与税收的简称
taxation is the abbreviation of finance and tax

但是在严格意义上
but in a strict sense

财政与税收不是同一层面的概念
finance and tax are not the same level of concept

财政包括税收
finance includes tax

税收只是财政活动之一
tax is just one of financial activities

二者之间是属种关系
they are in a generic relation

不宜并列
not suitable for juxtaposition

应当以财政法予以统一称之
they should be called as financial law

但是
but

现代意义上财政法
the financial law in the modern sense

是以税收法定原则为起点
is based on the statutory principle of tax

而发展起来的
and develops

除了自然资源充盈国库的
except for a few countries

少数国家以外
with full natural resources

税收在一国财政收入中
tax in a country's financial revenue

占有绝对的比重
has an absolute proportion

税法内容较为丰富
the content of tax law is rich

且自成逻辑体系
and has its own logical system

税法在国外往往成为
tax law in foreign countries is often

相对独立的教学与研究对象
a relatively independent teaching and research object

在我国
in china

习惯上将税收与财政相提并论
it is customary to equate tax with finance

称之为财政税收法
and call them as the laws of finance and tax

简称财税法
and call them Finance and Tax Law for short

包括税法和狭义上的财政法
including tax law and financial law in narrow sense

财税法的概念
the concept of Finance and Tax Law

具有一定的中国智慧
has certain Chinese wisdom

公共财产法理论认为
the theory of public property law holds that

财政法的本质
the essence of financial law

是规范和治理公共财产
is to regulate and govern public property

控制政府的公共财产权
control the government's public property rights

以实现对纳税人的双重保护
to achieve double protection for taxpayers

即控制政府
that is to control the government’s power

在私人财产转化为
in the transformation of

公共财产过程中的权力
private property into public property

并
and

控制政府使用公共财产过程中的权力
control government’s power in the use of public property

税收是一国形成公共财产的
tax is the most basic and important way

最基本和最重要的方式
for a country to form public property

但税法也只是公共财产法的半壁江山
but the tax law is only half the law of public property

税法与狭义上的财政法
tax law and financial law in a narrow sense

不应被人为割裂为两个领域
should not be artificially divided into two areas

而是将规范征税
we should combine the standard tax collection

与监督用税相结合
with the supervision in tax use

财税法的概念
so the concept of Finance and Tax Law

因而符合
is in line with

对财税法律一体化
the holistic requirements to

的整体主义要求
the integration of Finance and Tax Laws

包括所有与财政收入
including all legal scopes related to financial revenue

财政支出及财政监督有关的法律范畴
financial expenditure and financial supervision

现代财税法
the modern Finance and Tax Law

是建立在民主宪制基础上
is based on democratic constitutional system

以增进全民福利
its purpose is to promote the welfare of the whole people

和社会发展为目的
and social development

调整财税关系的
it is the general term of the legal norms

法律规范的总称
that adjust the relationship between finance and tax

其次是财税法的体系
the second is the system of Finance and Tax Law

财税法体系包括
the system of Finance and Tax Law includes

财税宪法
the financial and tax constitution

财税基本法
the financial and tax basic laws

财税主干法三个层次
three levels of the main law of finance and tax

一
first

财税宪法
financial and tax constitution

在一国法律体系中
in a country's legal system

宪法具有最高的法律地位和效力
the constitution has the highest legal status and effectiveness

几乎都有关于财政的内容
the content about finance is almost everywhere

宪法中的财税条款
the financial and tax provisions in the constitution

成为整个财税法体系的基础
have become the basis of the whole Finance and Tax Law system

我国宪法的总纲
the general outline of the constitution of china

公民的基本权利和义务
the basic rights and duties of citizens

国家机构等章节
national institutions and other chapters

都有许多条款
there are many provisions

与财税法存在密切联系
that are closely related to Finance and Tax Law

直接规定主要体现为
direct provisions are mainly embodied in

第56条
the provisions in article 56

公民依法纳税义务的规定
on the duty of citizens to pay taxes according to law

第62条
article 62

67条
article 67

89条
article 89

99条
article 99

对国家机构
the provisions on state organs

预算管理职权的规定
about the functions and powers of budget management

第91条审计机关的规定
article 91 provisions on audit institutions

第117条民族自治机关
article 117 provisions on national autonomous organs

的财政自治权规定
about the financial autonomy

二
second

财税基本法
financial and tax basic laws

财税法的基本制度
the basic system of Finance and Tax Law

除财税宪法外
except the financial and tax constitution

一般还规定在
is generally also stipulated in

一国的财税基本法上
financial and tax basic law of a state

预算是控制
budget is an important form to control

和监督政府的公共财产权的重要形式
and supervise government's public property rights

预算法往往成为
budget law often become

一国财税基本法
a country's financial and tax basic law

特别在我国
especially in china

由于财税法治尚不健全
because the rule of Finance and Tax Law is imperfect

预算法
budget law

诸法合体
the combination of many laws

还规定
it also stipulates

财政收支划分
financial revenue and expenditure division

财政转移支付
financial transfer payment

公债等内容
government bonds and other content

财税体制也属于
the financial and tax system also belongs to

一国财税的基本制度
the basic system of a country's finance and tax

涉及政府间财政关系
it involves inter-governmental financial relations

等核心问题
and other core issues

因此
therefore

以财政收支划分法
the financial revenue and expenditure division law

为主
should be stressed

财政转移支付法为辅
with financial transfer payment law as a supplement

形成的财政平衡法
financial balanced law formed

也是财税基本法
is also financial and tax basic law

三
third

财税主干法
financial and tax main laws

则包括了财政收入法
include financial revenue law

财政支出法
financial expenditure law

财政监督法
financial supervision law

财政收入法主要包括
financial revenue laws mainly include

税法
tax law

费用征收法
expense collection law

公债法
government bond law

彩票法
lottery law

国有资产收益法等
income law of state-owned assets

财政支出法主要包括
financial expenditure laws mainly include

财政给付法
financial payment law

财政采购法
financial procurement law

财政投资法等
financial investment law and other laws

财政监督法主要包括审计法
financial supervision laws mainly include audit law

政府会计法
government accounting law

国库管理法等
treasury management law

最后是财税法的功能
finally is the functions of Finance and Tax Law

财政被认为具有配置
finance is considered to have allocation

分配
apportionment

稳定三大职能
and stability the three major functions

党的十八届三中全会
adopted at the third plenary session

通过的
of the eighteenth central committee of the party

中共中央
decision of

全面深化改革若干重大问题的
the central committee of the communist party of china

决定
on deepening reform in an all-round way

提出
put forward

财政是国家治理的
finance is the

基础和重要支柱
foundation and important pillar of national governance

财税法则具有
Finance and Tax Law has

规范理财行为
such as regulating money management behavior

促进社会公平
promoting social equity

保障经济发展
guaranteeing economic development

三大功能
the three major functions

从政治维度
from the political dimension

财税法
Finance and Tax Law can

理顺财税体制
straighten out the financial and tax system

规范财政收入
standardize the financial revenue

支出
expenditure

监管
supervision

实现理财行为的法治化
realize the legalization of money management behavior

从而提升财政汲取的正当性
thus enhance the legitimacy of financial absorption

财政用度的合法性
legitimacy of financial expense

财政监督的高效性
high efficiency of financial supervision

从社会维度
from the social dimension

财税法优化税制结构
Finance and Tax Law optimizes tax system structure

调节收入分配
adjust income distribution

通过民生财政支出
through financial expenditure in people's livelihood

提高社会福利
improve social welfare

从而促进社会的公平正义
so as to promote social equity and justice

从经济维度
from the economic dimension

财税法
Finance and Tax Law

有助于营造法治环境
helps to create the environment of rule of law

实现税负结构平衡
realize the balance of tax burden structure

是宏观调控的重要手段之一
it is one of the important means of macro-control

能够保障经济发展
be able to guarantee economic development

这个知识点我们就讲到这里
that's what we're talking about here

再见
goodbye