税收的宪政原则  

On Tax Principle in Constitutionalism

作　　者：王世涛[1] 

机构地区：[1]大连海事大学法学院

出　　处：《税务研究》2007年第6期74-77,共4页

摘　　要：宪政意义上税收的价值取向是公正,能够体现税收公正宪政精神的税法原则是税收公平原则和税收法定原则。税收公平原则是税收公正价值的直接体现,税收法定原则是税收公正价值的法律保障。在税收公平原则和税收法定原则中,税收公平原则高于税收法定原则。The value-orientation of tax is impartial in the sense of constitutionalism. The equity principle and statutory tax principle constitute the principle of tax law which embodies the spirit of constitutionalism on tax impartiality. The principle of equity reflects directly the value of tax impartiality, which is guaranteed legally by the statutory tax principle. The former is prior to the latter.

关 键 词：税收 宪政原则 税收公平原则 税收法定原则 

分 类 号：D922.22[政治法律—经济法学]