论我国税收法定原则的立法现状及其完善——以叶某诉西宁市国家税务局案为例

Present Situation and Improvement of Excuteion of Tax Principle of Legality:Taking Mr.Ye V.Xi'ning Municipal Office.SAT as an Example

现代公共财政的诞生与发展史,其中最主要的内容就是人类社会税权的斗争。而公共财政确立的最明显标志就是税收法定原则的确定,这一原则已经成为现代各国税收法律规范的基本原则,但是,税收法定原则对于我国来说是一个舶来品,在我国税收法律实践中仍然未得以体现。文章基于分析叶某诉西宁市国家税务局案的案件成因,探讨税收法定原则在我国税收法律体系中的立法现状,并对我国确立和实施税收法定原则提出具体的建议。

The revenue is the economic base of nation and the sources of funds for the government perform- ing its functions and providing public products and services to the citizens. If the government to tax its citi- zens without legal basis, it should be an action of violating property rights. Hence, tax principle of legality is the basic principle of the tax law in modern society. But, there are very limited tax law being made by legislature and pretty much tax regulations being made by the government. This situation is not meet to the requirements of running state affairs according to law. This paper discusses the situation of tax principle of legality in our tax law system base on analyzing the Mr. Ye V. Xi^ning Municipal Office. SAT, and offer some proposals for establishing tax principle of legality in our tax law.