摘要
诚实信用原则是我国市场经济活动中的基础性道德规则和基本的法律原则,是税收法定原则的必要补充。税收征纳是一种公法上的债权债务关系,这决定了诚实信用原则的可适用性。诚实信用原则的税法适用性有助于税法价值的有效实现。
Good faith principle is the basic moral guideline and legal principle and necessary supplement of principle of legislative taxation.Taxation is a kind of debtor-creditor relationship of public law,which determines the suitability of good faith principle.The application of the principle of good faith in tax law is of service to the effective realization of value of tax law.
出处
《鞍山师范学院学报》
2011年第1期12-14,共3页
Journal of Anshan Normal University
关键词
税法
诚实信用
适用性
Tax law
Good faith
Application
