| 税收法定原则比较研究——税收立宪的角度 |
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| 引用本文： | 翟继光.税收法定原则比较研究——税收立宪的角度[J].杭州师范学院学报(社会科学版),2005(2):42-48. |
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| 作者姓名： | 翟继光 |
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| 作者单位： | 北京大学,法学院,北京,100871 |
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| 基金项目： | 国家社会科学基金项目“WTO体制下中国税收债法的建构”项目的中期成果之一 ,项目批准号 :0 3BFX0 2 0 |
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| 摘 要： | 税收法定原则是税法的基本原则,是税收立宪的根本标志。世界各国宪法对税收法定原则有不同的表述,对于“税收”“法”以及“定”均有不同的限定方式。我国宪法并未明确规定税收法定原则,尚未实现真正的税收立宪。我国税收立宪应该从税收法定原则入宪开始。
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| 关 键 词： | 税收宪法 税收法定原则 税收立宪 |
| 文章编号： | 1293/Z(2005)02-0042-07 |
| 修稿时间： | 2005年3月10日 |
A Comparative Study of the Principle of Taxation Legitimacy--From the Perspective of Tax Constitutionalism |
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| ZHAI Ji-guang.A Comparative Study of the Principle of Taxation Legitimacy--From the Perspective of Tax Constitutionalism[J].Journal of Hangzhou Teachers College(Humanities and Social Sciences),2005(2):42-48. |
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| Authors: | ZHAI Ji-guang |
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| Abstract: | Tax principle of legality is the fundamental principle and the ultimate sign of tax constitutionalism. There are different provisions about tax principle of legality in the constitutions of different countries. The provision about tax, law, and legality are different in the constitutions. There is no clear provision of tax principle of legality in our constitution. Tax constitutionalism hasn't come into being. The first step of our tax constitutionalism is to prescribe tax principle of legality in the constitution. |
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| Keywords: | tax constitution tax principle of legality tax constitutionalism |
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