试论税收授权立法的本质与特征

The Nature and Characteristics of the Legislative Authorization of Tax

税收授权立法基本范畴是研究税收授权立法制度的逻辑起点。由于税收的特殊性,税收授权立法较之一般授权立法必须更要满足民主法制的要求。因此,站在民主宪政的角度分析税收授权立法的概念等基本范畴有着十分重要的意义。

The concept of the legislative authorization of tax is the fundamental aspects of the tax system.Since the special tax,the legislative authorization of tax must be more to meet the requirements of democracy and the rule of law.Therefore,analyzing of the concept of tax has great significance.