税法实践中的法定主义与诚信原则

Legalism and the Principle of Honesty and Credit in the Practice of Tax Laws

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。在税法实践中 ,既不能因坚持税收法定主义而轻视诚信原则 ,也不能因提倡诚信原则而放弃税收法定主义 ,只有相互适应对方 ,才能充分发挥两者相辅相成的作用。本文拟从分析税收法定主义与诚信原则的关系入手 ,就当前两者在实施“依法治税”方略过程中应注意的问题 。

Tax legalism and the principle of honesty and credit are two different opinions or standards to adjust the subject of the tax law relations.Tax law practices neither permits to insist on tax legalism ignoring the principle of honesty and credit,nor advocate the latter rather than the former.However,only when they are in compliance to each other,can the functions of supplement each other be brought into practice thoroughly.The article tries to start with the relation of tax legalism and the principle of honesty and credit,brings forward the questions that should be paid attention to when actualizing the strategic tactics of Ruling Tax Under the Law.