税收法定主义原则

税收法定主义原则与政府税收立法权的界定

The Principle of Legalism of Tax Revenue and the Government 's Tax Legislation Power

国内对税务机关和纳税人的权利义务方面的研究日渐多起来，对税收法定主义原则与我国税收法治的结合上已有了初步研究。

There are more and more studies on the rights and obligations of the taxation units and taxpayers in our country .

第三部分是从税收法定主义原则及税收筹划产生的法律效应两方面来分析税收筹划的合法性。

Part Three analyses tax planning 's validity from the perspective of principle of tax legalism and the legal effects of tax planning .

在我国，税收法定主义原则还未在宪法中确立，立法上还存在着明显的缺失和不足。

In China , Statutory Taxation Principle is not established in the Constitution , there is an obvious deficiencies and inadequate in the legislation .

文章从公法之债的角度出发，重新审视了税收法定主义原则和税收公平主义原则的内涵。

This paper reevaluates the content of legal principles and fair principles in taxation from the view of " debt of the public law " .

税收法定主义原则的宗旨在于保障公民的财产权利及其社会、经济活动顺利开展。

The principle of statutory taxation aims to protect the rights of the citizens and ensures their social and economic activities can be carried out successfully .

本文把税收法定主义原则、诚实守信原则和公平效率原则归属于税收法治的形式价值范畴。

The article vests the principle of tax legality , honesty and faith , equity and efficiency to the category of the form value of tax constitutionality .

目前我国宪法中还没有明确税收法定主义原则；第二，缺少税收基本法，税收法律体系配套不完整。

At present , tax revenue legal principle is not made clear in constitutional law of this country ; secondly , there is a lack of tax basic law , and the complements for tax legal system are incomplete .

在英国，市场与资本的发展体现为英王不得不用政治权力来换取征税权的过程，并最终确立了税收法定主义原则。

In England , the development of market and capital accompanied with the course in which the kings of England had to abstain his political power in exchange for the power to levy tax . In the end , the principle of no taxation without consent was established .

在现代社会，税收的法定主义原则是为适应市场经济，保护财产权免受政治权力干扰而最终确立的税收基本原则。

In modern society , the legalism principle of tax is the basic principle for adapting market economy and protecting property right escaping the influence of political might .

税收法定主义与诚信原则是调整税收法律关系主体的两个不同的主张或准则。

Tax legalism and the principle of honesty and credit are two different opinions or standards to adjust the subject of the tax law relations .

作为税法解释原则之一的实质课税原则，可以有力地弥补僵化理解税收法定主义给税收公平原则造成的损害。

Material imposition principle , one of principles of tax law interpretation , can remedy the deficiency of principle of legal tax .

本文主要分析基本原则的含义、作用以及具体内容。税收基本法的基本原则可以归纳为税收法定主义原则，税收公平原则和税收效率原则。

In the dissertation I mainly analyze its definition , role and contents , the basic principles of taxation basic law include taxation laws principle , taxation fair principle and taxation efficiency principle .

其中，关于税收立法的基本原则，本文集中介绍了税收法定主义原则，对西方税收法定主义的形成及内涵进行了论述；

Firstly , concerning the basic rule of tax legislation , the thesis introduces the statutory taxation doctrine and discusses the origins , developments and meanings of the statutory taxation doctrine of west countries .

依法治税就是要求税收的立法和执法等行为都必须依据法律的规定进行，而且法律规定必须明确、清晰，也就是坚持税收法定主义原则。

Imposing by the rule of law requires that the lawmaking and executing the law of taxation must abide by law and the law must be definitive and clarity .