税收法定主义新论

On the Legal Doctrine of Tax

税收法定主义是税法原则中的最高原则,是民主原则、法治原则等现代宪法原则在税法上的体现。我国税法在实行税收法定主义方面仍存在不少问题。应进一步落实税收法定主义对我国税收立法的要求:从宪法的高度对税收的一些基本要求进行规定;制定一部税收基本法,将征税中的共同事项在同一部法律中加以规定;明确税收立法的分权范围和授权程序。

Legal doctrine of tax is the highest principle in the principle of Tax Law, and the reflect of such modern constitutional principles as the principle of democracy, the rule of law, and so on in the Tax Law. We still have defects in carrying out the legal doctrine of tax, so we should further meet the demand of it to our tax legislation, such as regulation from the height of the Constitution to the basic requirements of tax provisions, developing a basic Tax Law to regulate common matters with one provision, and making clear the scope of tax legislation and authorization procedures for the separation of powers in Tax Legislation.