2009Year4month2日Late7Point，The fourth issue of "Constitutional Tea House" - The core of tax rule of law: the bet365 live online casinobalance between tax power and property Best slot on Bet365 in the law school114Classroom successfully held。The speaker of this issue is bet365 app2008Ph.D. candidate in constitutional government，Dr. Liu Qiyao, Lecturer at the Best slot on Bet365 School of Shandong University of Economics。Lecturer Ma Dehua from our college and Associate Professor Wang Maoqing from the School of Liberal Arts of Shandong University of Science and Technology participated as guest commentators。This issue of "Constitutional Teahouse" is sponsored by our instituteGong Yan, a doctoral candidate in constitutional government, serves as the host.

Liu Qiyao first explained the positioning of tax rule of law，On the one hand, tax rule of law emphasizes the financial function，On the other hand, more emphasis should be placed on the government’s constitutional obligation to strengthen citizens’ property Best slot on Bet365 and not infringe upon them。Next，He elaborated on the proposition of this issue from two aspects: the theoretical bet365 live online casinobalance between tax power and property Best slot on Bet365 and the constitutional balance between tax power and property Best slot on Bet365，And asked whether the property Best slot on Bet365 clause in our country’s constitution can be applied to taxation、Profound questions such as whether other Best slot on Bet365 provisions of the Constitution can play a balancing role between tax power and property Best slot on Bet365。After，bet365 live online casinoLiu Qiyao discusses the “tax liability clause” of the Constitution and the restrictions on citizens’ property Best slot on Bet365、The above questions are answered in the affirmative from two perspectives: the application of property Best slot on Bet365 clauses in the Constitution in taxation，And further pointed out that the configuration of taxpayers’ Best slot on Bet365 has a check and balance function on the tax regime。

When talking about the issue of Best slot on Bet365 protection，Liu Qiyao pointed out that taxpayers’ basic Best slot on Bet365 are actually the balance between other constitutional Best slot on Bet365 and tax obligations，What we should do is to discuss the issue of Best slot on Bet365 protection at the micro level，On the one hand, it is necessary to establish a clear and effective legal order based on the Best slot on Bet365 of the constitution and law，On the other hand，Tax administrative agencies should respect and protect the Best slot on Bet365 of taxpayers during the exercise of tax power。

In the following free discussion stage，Liu Qiyao gave detailed answers to the questions raised by the students。Ma Dehua and Wang Maoqing gave wonderful comments as special guests。Wang Maoqing thinks，my country’s taxation is diverse，With fiscal and taxation、Dividing into social welfare taxation and macro-control taxation，The applicable principles Bet365 sportsbook reviewand considerations are different，Countries also differ，So the background of balance is also different，The balance between tax regime and property Best slot on Bet365 needs to be analyzed in the context of our country。Ma Dehua thinks，This topic speech is more about the analysis of the tax regime at the constitutional level，It is recommended to further analyze the tax regime by comparing the nature of the Enterprise Income Tax Law and the Property Law。final，Gong Yan gave a brief summary of this forum，Activity ended successfully。