论市民社会和政治国家视野下的税收法定原则

On citizen society and politic country angle's tax income principle

税收法定原则是现代税法的最高原则,是在市民社会与政治国家的互动发展过程中产生的。同时,税收法定原则又能促进市民社会与政治国家的良性互动与发展,从而推动法治国家的形成。在此基础上,本文分析了我国确立税收法定原则的方法。

Legal principle of taxation is the highest principle of modern tax law,which has generated in the interactive development between civil society and political state.While,legal principle of taxation promotes the interaction development of civil society and political state,and promots the formation of the rule of law.On this basis,this paper analyzes the establishment methods of legal principle of taxation in China.