摘要
笔者对“税收法定主义”加以语义分析,在此基础上对税收法定主义的具体内容进行了归纳总结,以引起立法者对税收法定主义的重视,并希望能在在适当的时机将其明确在宪法条文中,从而对我国的税收法治的完善有所裨益。
T he authors of this thesis come up with a detailed explication semantically to the 'theory of taxing according to law' according to the factual contents of the theory.
出处
《现代法学》
CSSCI
北大核心
2000年第3期37-39,共3页
Modern Law Science
关键词
税收法定主义
税种法定
税收要素确定
程序法定
theory of taxation by law
taxing according to law
components of taxation
statutory procedure