税收法定主义与我国税收立法的完善

Taxation Legalism and the Improvement of Taxation Legislation in China

税收法定主义被认为是现代税法最基本的原则或是最高原则。税收法定主义源于对人民权利的保护和对征税权力的限制,是现代法治原则在税法中的体现,早已为西方税法学界所推崇。我国台湾学者郑玉波将其与法无明文规定不处罚的"罪刑法定主义"并举为现代法治的两大枢纽。以税收法定主义这一世界所公认的税法原则为指导来研究我国税收立法的完善,为依法治税提供立法保障,不失为一种有意义的探索。

Legalism of tax revenue is regarded as the most basic principle or the most paramount principle.It originates from the protection for property rights of the citizen and restriction of tax levy rights .And it is the embodiment of modern principle of ruling by law in the tax law fields,which has been recommended highly long before by the academic circles of tax law in the west .Zheng yubo ,a scholar of Taiwan think of it and legalism of crime and penalty as the 2 key pivots of ruling by law in modern times. With legalism of tax revenue —the principle generally accepted by the whole of the world as a guide , it will be a valuable exploration to conduct our research on the perfection of the tax legislation in China.