试析《税收基本法》立法中应重点确立的税收基本原则  

Analysis on the Tax Fundamental Principle in Basic Tax Law

作　　者：易利杰[1] 黄运[2] 

机构地区：[1]湘潭大学法学院,湖南湘潭411105 [2]国家税务总局政策法规司,北京100038

出　　处：《税务与经济》2007年第3期69-73,共5页Taxation and Economy

摘　　要：《税收基本法》已列入全国人大五年立法计划,确立和贯彻税收的基本原则是《税收基本法》立法的核心工作之一。为此,建议借鉴国内研究成果和国际经验,在《税收基本法》的立法工作中确立和贯彻税收法定主义原则、财政收入原则、税收公平原则、税收效率原则,并对相关税收原则的关系进行定位。As the basic tax law has been brought into the legislative plan in the near five years by The National People＇s Congress of China, it is one of the key issues that how to carry out the tax fundamental principle in basic tax law. Based on the studying of domestic researches and international experiences, this article suggested that tax legal principle, revenue ensured principle, tax equity principle and tax efficiency principle should be emphasized and carried out in basic tax law as the most important fundamental tax principle and we also probed into the relation between the fundamental tax principles and other related in the thesis.

关 键 词：《税收基本法》 税收法定主义原则 财政收入原则 公平原则 效率原则 

分 类 号：F810.42[经济管理—财政学]