论税收法定主义原则及我国的税法实践

论税收法定主义原则及我国的税法实践

摘  要

税收法定主义原则作为税法的1项基本原则，在许多国家的法律中均有体现。而我国对于税收法定主义原则在法律中的体现仍不明确，只有明确了税收法定主义原则的内涵，使我国的税收有法可依，并完善我国的税法体系，才能在税收立法、执法、司法各个层面更好的应用税收法定主义原则，充分保障纳税人的合法权利。
关键词：税收法定主义原则； 税收立法； 税收执法

Abstract

As a basic principle of tax laws, the principle of tax revenue legalism plays a role in many countries’ law systems. However, it doesn’t exist clearly in our law system. Only the intention of this principle is clarified, can our tax revenue be lawful and our tax law system be improved. As a result of that, we can make good use of the principle in the legislation, enforcement and justicements of tax revenue laws and protect the lawful rights of taxpayers as well.

Key words: principle of tax laws ；  tax legislation

注：【包括：毕业论文、开题报告、任务书】
...................................... ； law enforcement

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