规范缺失 meaning in Chinese
anomie
Examples
- Part iiilegal issues upon the reform of toll and tax in countryside this part is concentrated to show six problems that the reform of toll and tax in countryside is to be up against and is to be peremptorily settled as following : the first one , in the confirming of agricultural tax , it is very difficult to protect the farmer ' s rights fairly because of unscientific of the evidence at assessment , highly of tax rate , and the absence of law and statute correlatively ; the second one , on the tax levying , there lack of legal systems that is to supervise and run , especially lack of law and statute which lead to collect agricultural special tax canonically ; the third one , the reform of toll and tax in countryside extrudes unbalance burden among farmers and countries , and lead to unevenly between subject of tax payment , which breaches the legal rule of balanceable tax ; the fourth one , the reform of toll and tax in countryside faces the danger that farmers " burden tends to rebound because of weakly carry through legal rule on tax statutory and absent of law and statute correlatively ; the fifth one , the reform of toll and tax in countryside affects the finance and revenue - expenditure auditing of the grass roots and father affects the grass roots to raise fee upon public construction and education , as a result , there ' s more charge that is out of law , the monocracy of grass roots " finance ought to be carry out ; the sixth one , legal measures connect with the reform of toll and tax in countryside in dire need of to be built , which mainly conclude legal system that adjust country social security , country compulsory education and country debt
第三部分? ?农村税费改革的法律课题集中展示了农村税费改革所面临且亟待解决的六大法律问题。即：其一，在确定农业税上，计税依据不科学、税率偏高、相关法律规范缺失，无法平等保护农民的合法权益；其二，在农村税收的征收上，缺乏行之有效的法律监督和运行机制，尤其是农业特产税的征收缺乏保障据实征收的法律规范;其三，税费改革凸显农民之间、农村之间的负担不均，使纳税主体的权利义务失衡，有悖税负均衡的法律原则;其四，由于税收法定主义没有得到有效贯彻，规制农民负担反弹方面的法律法规缺位，致使农村税费改革潜伏着农民负担反弹的风险;其五，税费改革影响基层组织的财政收支，进而影响乡村公益事业建设及教育经费的筹措，引发税外乱收费沉渣泛起，基层财政体制法治化势在必行;其六，与税费改革相关的配套法律措施巫待构建，主要是农村社会保障法律体系、乡村义务教育和乡村债务疏导的法律支撑鱼待构建与完善。第四部分一一农村税费改革与相关法律制度的构建基于上一部分提出的法律问题，力图构筑农村税费改革的法律框架并提出相应对策。