摘要
税收是国家财政的重要组成部分,是政府调节资源配置和收入分配的手段。税收法定主义是税收法律中最重要的原则。在我国,税收法定主义原则还未在宪法中确立,立法上还存在着明显的缺失和不足。这将会给我国的税收活动及税制改革带来消极的影响。在宪法中确立税收法定主义,不断充实和完善有关税收法定主义的规定,成为了我国日前面临的一项十分重要的任务。
Tax is an important component of state revenue.It is the mean of government to regulate the allocation of resources and income distribution.Statutory Taxation Principle is the most important legal principles.In China,Statutory Taxation Principle is not established in the Constitution,there is an obvious deficiencies and inadequate in the legislation.That will bring the negative impact to China's tax system reform and tax activities.Established legal doctrine in the Constitution revenue,and constantly enrich and improve the statutory provisions on taxation.Based on the statutory tax structure,this essay points out the Legislative Drawback of Statutory Taxation Principle in China.
出处
《邢台职业技术学院学报》
2006年第6期72-73,共2页
Journal of Xingtai Polytechnic College
作者简介
刘斐(1982-),女,河北邢台人.河北经贸大学2005级民商法学硕士研究生.
