摘要
税收是国家财政收入的主要源泉之一,同时又影响着纳税人的财产利益。平衡这两方面的关系,尤其保障纳税人的合法权益,主要依赖于我国税收法律制度的规范和完善。作者认为,我国应顺应世界法制的发展潮流,从宪法和法律上明确吸收采纳税收法定主义。本文从对税收法定主义的概念和具体内容研究入手展开讨论,旨在解决税收法律制度的立法和执法的根本问题,以期对规范和完善我国的税收法律制度奠定一个良好的基础。
Taxation is one of the chief sources of state finance. It influences the benefits of a person who pays his tax. The balance of the two benefits between them relies on the regulations and legal system of taxation. In this paper, the authors think that the principle of tax legality should be absorbed in our Constitution and legal system. This paper discusses the concept of the principle of tax legality to resolve the fundamental problems regarding the legislature and enforcement of legal system of taxation.
出处
《武警学院学报》
2005年第1期18-21,共4页
Journal of the Armed Police Academy
