从“公法之债”的视角重新审视税法基本原则

Reevaluation of basic principles of Tax Law from the view of "debt of the public law"

随着“债”的概念被引入传统的公法领域——税法,税法体系因之发生了巨大的变革,这种变革当然也会在税法的基本原则方面有所体现。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。

With the introduction of ＂debt＂ to the traditional public law domain-tax law, great changes have taken place in the tax law system, which is also reflected in the basic principles of tax law. This paper reevaluates the content of legal principles and fair principles in taxation from the view of ＂debt of the public law＂.