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结合我国现行税收立法试论税收法定原则

Try Tax Legal Principle According to Our Country Current Tax Legislation

Advance in Law / 2023,5(3): 161-166 / 2023-07-03 439 396

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• Authors: 陈仪轩
• Information:

  中国政法大学，北京

• Keywords:
  Tax statutory principle; Tax legislation; Fiscal and tax rule of law
  税收法定原则; 税收立法; 财税法治
• Abstract: Under the background of building a socialist China ruled by law in an all-round way, the principle of tax legality is of pivotal significance. This paper first defines the concept of the statutory principle of tax law, and briefly discusses the historical development and significance of the statutory principle of tax law. Looking through the tortuous development course of the principle of tax legality, this paper focuses on the discussion of tax legality in the current tax legislation, and summarizes the problems existing in the promotion of the current tax legality in our country and puts forward the corresponding countermeasures. 在全面建设社会主义法治中国的背景下，税收法定原则具有举足轻重的意义。本文首先界定了税法法定原则的概念，简要论述了税收法定原则的历史发展以及意义。纵观税收法定原则曲折的发展历程，重点探讨了现行税收立法中的税收法定，据此总结了我国现行税收法定推进中存在的问题并提出了相应的对策。
• DOI: https://doi.org/10.35534/al.0503014
• Cite: 陈仪轩．结合我国现行税收立法试论税收法定原则［J］．法学进展，2023，5（3）：161-166．