論稅收法定主義原則及我國的稅法實踐

摘  要

稅收法定主義原則作為稅法的1項基本原則，在許多國家的法律中均有體現(xiàn)。而我國對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，使我國的稅收有法可依，并完善我國的稅法體系，才能在稅收立法、執(zhí)法、司法各個層面更好的應(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； 稅收執(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、開題報告、任務(wù)書】
...................................... ； law enforcement

【論稅收法定主義原則及我國的稅法實踐】相關(guān)文章：

電視信號衛(wèi)星傳輸所得涉外稅收中的法定主義*06-08

論公平責(zé)任原則在我國侵權(quán)法歸責(zé)原則體系中的地位05-30

物權(quán)法定原則淺析06-05

論民事調(diào)解自愿原則06-07

論物權(quán)法的基本原則06-08

淺議我國商標(biāo)侵權(quán)的歸責(zé)原則05-30

對我國老實信用原則研究現(xiàn)狀的評析06-02

論謹(jǐn)慎性原則的利弊及其正確運用04-16

論環(huán)境侵權(quán)民事責(zé)任規(guī)則原則06-04

從不同治療原則論失眠的針刺研究05-30