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第三届中国财税法治30人论坛召开

2017-09-06 18:21:51   中国青年网

本报讯 记者黄洁 第三届“中国财税法治30人论坛”近日在北京召开。本届论坛由中国法学会财税法学研究会、中国人民大学法学院共同主办,由中国人民大学经济法学研究中心、中国人民大学财税法研究所、北京市经济法学会共同承办,主题为“个人所得税法修改重点问题研究”。

中国人民大学法学院党委书记林嘉、中国法学会研究部副主任彭伶、国家税务总局税收科学研究所所长李万甫、全国人大常委会预算工作委员会法案室处长蔡巧萍和中国人民大学财税法研究所所长、北京市经济法学会会长徐孟洲先后在开幕式致辞演讲。北京大学法学院教授、中国法学会财税法学研究会会长刘剑文和中国人民大学法学院教授、中国法学会财税法学研究会副会长朱大旗先后在闭幕式作总结发言。来自全国各地的80余位专家学者围绕个人所得税法的“立法原理与域外经验”“立法目的与课征模式”“生存权保障与税收优惠”“纳税遵从与个税征管”等议题进行了为期一天的深入研讨。

林嘉在致辞中指出,本届论坛虽然人数不多,但规格高、专业性强,与会代表为来自全国各地的财税法学界和财政税收学界非常顶尖的专家,主办方还特别安排了很多年轻学者来参加研讨,本届论坛的选题具有理论意义和实践价值。林嘉表示非常关注劳动法社会保障法和个人所得税的交叉问题,希望有机会与财税法领域的学者们一起交流相关的问题。

彭伶回顾了前两届中国财税法30人论坛的举办历程,高度肯定本届论坛的选题,认为个人所得税法的修改应体现时代的发展趋势,具有一定的前瞻性,以保持法律的相对稳定。彭伶提出,大数据的背景对于法学研究来讲,是一个前所未有的挑战和机遇,希望修改个税法时考虑到大数据的背景。

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