《立法法》与税收法定主义  

The Law of Legislation and Tax Execution to Law

作　　者：沈理平[1] 

机构地区：[1]广东职业技术师范学院管理学系,广东广州510665

出　　处：《广东职业技术师范学院学报》2002年第2期42-46,共5页Journal of Guangdong Polytechnical Normal University

摘　　要：《立法法》是规范立法活动的一部宪法性法律 ,税收法定主义是税收立法的一个最基本原则 ,两者既有统一的一面 ,也有不相协调的一面 ,要全面贯彻税收法定主义 ,必须首先完善税收立法制度的初步构想。The law of legislation is currently considered as a constitutional law regulating legislation,while tax execution according to law is a basic principal on tax legislation.In dealing with the interrelation between the above mentioned law and principle along with the regulations of this law in force,the thesis elaborates on some inner intergrations,as well as discords,and holds that,in order to fully and properly executing the principle,the urgent thing for us to do is consummating the system on tax legislation.The article deals with this and puts forward some elementary norm.

关 键 词：《立法法》 税收法定主义 税收立法 

分 类 号：D92[政治法律—法学]