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一、中国是否确立了税收法定原则税收法定原则,又称税收法定主义、租税法律主义,是税法至为重要的基本原则,或称税法的最高法律原则。~①这已由各国所公认。关于税收法定原则的内涵,学者们虽有不同的表述,但其基本含义不外乎是指税收征纳必须基于法律依据才能进行,表现在纳税人必须依法纳税、征税主体(即国家)也必须依法征税两方面。简言之就是,没有法律依据国家就不能征税,国民也不得被要求纳税。税收法定原则实质是近代法治原则在税收上的体现,是近代资产阶
First, whether China has established the tax statutory principle of statutory tax principles, also known as tax statutoryism, tax legalism, tax law is an important basic principle, or the highest legal principle of tax law. ~ ① This has been recognized by all countries. Although there are different representations about the legal principle of taxation, scholars basically mean that taxation should be based on legal basis only when taxpayers must pay taxes in accordance with the law, and taxpayers (that is, countries) Tax must be taxed according to law. In short, no country can not be taxed without a legal basis, nor can citizens be required to pay taxes. The essence of tax statutory principle is the tax law embodied by the principle of modern legal principle, which is the modern bourgeoisie