税收原则的宪法学解读  

On the Constitutional Principle of Taxation

作　　者：王世涛[1] 

机构地区：[1]大连海事大学法学院,大连116026

出　　处：《当代法学》2008年第1期11-17,共7页Contemporary Law Review

摘　　要：宪政意义上税收的价值取向是捐税正义,能够体现捐税正义宪政精神的税法原则是税收公平原则和税收法定原则。税收公平原则是捐税正义的直接体现,税收法定原则是捐税正义的法律保障。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 taxation is justice in constitutionalism. The principles that show the constitutional essence of taxation law rules are the ones of taxation fairness and lawful determination of taxation. Between the two principles, the former is direct embodying of value of taxation justice, and the latter is the legal guarantee of value of taxation justice, the former is superior to the latter.

关 键 词：税收 宪政原则 捐税正义 税收公平 税收法定 

分 类 号：D911[政治法律—宪法学与行政法学] D912.2[政治法律—法学]