试论税收法律主义在我国宪法中的缺失及完善

Defects & Perfection of Taxation

税收法律主义是税法的基本原则,近代法治国家基本都将它作为宪法原则的重要内容之一。由于我国历史上长期缺乏民主与法治,从而制约了税收法律主义的产生和发展。据此,作者提出对宪法作相应的修正和补充。

Taxation in accordance with laws is one of the most important principles in most countries, but China has beenhighly left behind other countries resulting from lack of democracy and rule by law. The author of the article tries to illus-trate that it is imperative to revise Chinese Constituion so as to supplement and accommodate the taxation in accordancewith laws.