摘要
对税收法定原则的考察可知,作为现代税法的最高原则,税收法定原则蕴含着十分丰富的实质内容。在税收法治建设远远落后于税收实践的我国,对税收法定原则进行探讨,进而在宪政建设的进程中确立并贯彻税收法定原则,无疑是我国税收法治建设的正确方向。
Review of the principle of rule by tax law indicates that, as supreme principle of modern tax law, it contains rich substance. In China, where rule by tax law lags far behind tax practice, inquiring into the principle and then establishing and implementing it in the process of constitutional construction is undoubtedly the right direction of rule by tax law.
出处
《贵州财经学院学报》
2005年第5期80-83,共4页
Journal of Guizhou College of Finance and Economics
关键词
税法
税收法定
理论基础
制度构造
tax law
rule by tax law
theoretical foundation
institutional building
作者简介
龚芃（1975-），女，贵州桐梓人，广州市司法学校讲师，主要研究方向为经济法与民商法。
