税收法律主义与我国宪法的完善

The Tax Legalism and the Perfection of the Constitution

税收法律主义是税法的最高原则,与罪刑法定主义构成近代国家保障人民权利的两大手段。它包括课税要素法定原则、课税要素明确原则和程序合法原则。目前我国宪法中还没有明确规定税收法律主义,在税收立法中也存在着很大的缺失,因此我们应该从授权实体和授权程序这两方面来不断完善和发展我国宪法。

The tax legalism is the highest principle of tax statute, which along with the crime legalism constitutes the two main means to protect people's rights in modern countries. The tax legalism includes the legal principle, the principle of explicitness and the principle of legal proceedings among levy taxes. So far, there has been no clear definition of the tax legalism and imperfections are still present in tax legislation. Thus,efforts, based on the authorization entity and procedures should be made to improve the constitution.