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宪法的原则精神和规范体系作为我国税法发展的根本性决定因素,应当切实地反映在税收法律的实践活动之中,税法合宪性要求税法的制定和实施与宪法规范及其体现的宪政精神相一致。税法的合宪性可以体现为多个层面,根据不同的标准,可分为税收主体法的合宪性、税收行为法的合宪性,税收实体法的合宪性、税收程序法的合宪性,税收立法的合宪性和税收执法的合宪性。
As the fundamental determinant of the development of tax law in our country, the principle spirit and normative system of the Constitution should be effectively reflected in the practice of tax law. The constitutionality of tax law requires that the formulation and implementation of the tax law and constitutional norms and the constitutional spirit reflected in it Consistent. According to different standards, the constitutionality of the tax law can be divided into several aspects: the constitutionality of the tax subject law, the constitutionality of the tax act law, the constitutionality of the tax substantive law and the constitutionality of the tax procedural law The constitutionality of tax legislation and the constitutionality of tax law enforcement.