論稅收法定主義原則及我國(guó)的稅法實(shí)踐

摘  要

稅收法定主義原則作為稅法的1項(xiàng)基本原則，在許多國(guó)家的法律中均有體現(xiàn)。而我國(guó)對(duì)于稅收法定主義原則在法律中的體現(xiàn)仍不明確，只有明確了稅收法定主義原則的內(nèi)涵，使我國(guó)的稅收有法可依，并完善我國(guó)的稅法體系，才能在稅收立法、執(zhí)法、司法各個(gè)層面更好的應(yīng)用稅收法定主義原則，充分保障納稅人的合法權(quán)利。
關(guān)鍵詞：稅收法定主義原則； 稅收立法； 稅收?qǐng)?zhí)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：畢業(yè)論文、開(kāi)題報(bào)告、任務(wù)書(shū)】
...................................... ； law enforcement

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