试论税收法定的前提与基础

Research on Premise and Basis of Tax Legalism

从税收法定的前提与基础为均衡经济发展水平出发,针对我国非均衡的经济发展国情,指出应秉承实质公平的理念,合理配置税权以及加强税收调控,在此基础上再落实税收法定,这样才能真正实现实质公平。

From the premise and basis of the tax legality to balance the level of economic development,in view of the unbalanced economic development of our country,this paper points out that we should uphold the concept of substantive fairness,rationally distribute tax power and strengthen tax control,and then implement the statutory tax so as to achieve substantial fairness.