税收法律主义与我国税收立法完善  

THE TAX LEGALISM PRINCIPLE AND OUR COUNTRY TAX LEGISLATION

作　　者：王丽萍[1] 

机构地区：[1]湖南税务高等专科学校政法系,湖南长沙410116

出　　处：《云梦学刊》2006年第3期67-69,共3页Journal of Yunmeng

摘　　要：税收法律主义是税法最为重要的基本原则。税收法律主义作为税法基本原则地位的确立与巩固,对于我国税收法制建设的进一步深入和依法治税大环境的最终形成至关重要。我国税收立法应在税收法律主义原则指导下逐步加以完善。The tax legalism is the basic principle of tax statute,the tax legalism idea strikes root in the hearts of the people, it takes one tax law basic principle status establishment and consolidated is often important, specially further penetrates and depends on the government by law tax big environment regarding our country tax revenue legislative work the finally formation. Our country＇ s tax legislatin should be perfected under the tax legalism principle.

关 键 词：税法 税收法律主义 税收立法 

分 类 号：D922.22[政治法律—经济法学]