论我国税收立法的合法性问题  

On the Legitimacy of Tax Legislation

作　　者：刘佩韦[1] 

机构地区：[1]广东韶关学院法学院

出　　处：《鸡西大学学报（综合版）》2012年第2期50-52,共3页JOurnal of Jixi University:comprehensive Edition

摘　　要：税收立法必须遵循合法性原则。税收立法的合法性是指税收立法所具有的正当性、道德性和合宪合法律性的品质特性。税收立法的合法性涵盖税收立法的正当性、道德性、合宪合法律性、实际效用性等多个特性。税收立法的合法性包括三大方面:其一是税收立法主体的合法性;其二是税收立法程序的合法性;其三是税收立法内容、税收立法结果的合法性。As for the tax legislation,it must follow the principle of legitimacy which refers to the tax legislation should be of validity,moral legitimacy and constitutionality.The legitimacy of tax legislation includes three major aspects,the legitimacy of the legislature.,the legitimacy of the legislative process and the outcome of the tax legislation.

关 键 词：税收 税收立法 合法性 

分 类 号：D920.2[政治法律—法学]