摘要
依法治税以税收本质特征理论、社会主义市场经济宏观调控理论、公共财政理论及社会主义民主与法治为依托，吸收了税权法定主义理论精华，已成为我国依法治国的重要组成部分。坚持依法治税必须建立相应的工作机制，并处理好与税收计划、扩大内需、加入ＷＴＯ等的关系。
Taxation by law is founded on the theories about taxation’s characteristics,macro－regulation of socialist market economg,public finance and socialistic democracy and law.It absorbed the essences of taxation－through law doctrine and became an important element of China’s Rule by law strategy.Adhering to taxation by law requires the establishment of corresponding working mechanics and correct management of it’s relations with taxation planning,widening of domestic needs and China’s accession into wto.
出处
《中国法学》
CSSCI
北大核心
2002年第1期93-102,共10页
China Legal Science
