论WTO背景下我国税法改革基本原则的确立  

On the Establishment of Basic Principles Concerning Chinese Taxation Law Reform in the Context of WTO

作　　者：吕家毅[1] 吕爱武 

机构地区：[1]国家检察官学院,北京100041 [2]辽宁省税务专科学校,辽宁大连116023

出　　处：《国家检察官学院学报》2003年第1期14-17,49,共5页Journal of National Prosecutors College

摘　　要：根据世贸组织的规则和我国经济发展的实际,应尽快修改和完善税法体系。税收法定主义原则、税收公平主义原则、税收效率、协调性、渐进性原则应确立为我国税法改革的基本原则。It is proposed in this essay that the taxation law system in China should be revised and improved as soon as possible according to the WTO rules and the practice of Chinese economic development. Some principles, e.g., the principle of legality in taxation, the principle of equality, and that of efficiency, gradualness in taxation work should be the basic principles in the reform of taxation law in this country.

关 键 词：WTO 税法改革 法定主义原则 中国 税收公平主义原则 税收效率原则 

分 类 号：D922.22[政治法律—经济法学]