论税收法定原则的精神实质及其落实  

On the Spiritual Essence of Tax Statutory Principle and Its Implementation

作　　者：朱大旗[1] 

机构地区：[1]中国人民大学法学院,中国北京100872

出　　处：《国际税收》2014年第5期11-14,共4页International Taxation In China

基　　金：司法部国家法治与法学理论研究重点项目"<税收征管法>修订问题研究"(项目编号12SFB1005)的阶段性成果

摘　　要：税收法定原则是近现代市场经济国家税法建制的三大基本原则之一。其简明含义是指课征税收必须有法律依据且须严格依法征纳税,其精神实质是纳税人同意,其目的是维护纳税人合法权益。我国宪法、法律虽然从一定程度上确立了税收法定原则,但在现实实践中要落实税收法定原则,需要我们准确理解和切实把握其精神实质,加强人大的立法能力与有序扩大人民的参与,实现依法征税和完善程序制度保障。The principle of taxation statutory is one of the basic principles in the legal construction of modern market economy country. Its simple implication is that levying tax should have legislative authority and collecting and paying tax should be in accordance with the tax law, and the spiritual essence is that levying tax shall be agreed by taxpayers which aim at protecting the legal rights of taxpayers. Although the principle of taxation statutory has been established by the Chinese Constitution and relevant laws to some extent, its spiritual essence shall be understood and implemented correctly when implementing the tax statutory principle. In addition, the legislative ability of the NPC shall be strengthened and people＇s participation shall be expanded, which is to achieve the goal of imposing tax legally and improve the procedural system.

关 键 词：税收法定原则 纳税人同意 精神实质 

分 类 号：D922.22[政治法律—经济法学] F810.42[政治法律—法学]