摘要
税收法定作为税法的最高原则己为世界上大多数国家明确写入宪法。然而,我国宪法由于种种原因未将其完全确立,成为宪法上的一大缺失。本文通过对这一缺失的表现、成因等分析,进一步提出完善建议。
Revenue legal principle, as the highest principle of the tax law, has been clearly put into the constitution by most countries. However, it isn＇t completely established in China＇s Constitution for some reason. That＇s the limitation of constitution. The article analyzed the performance and the causes of the imperfect to put forward advice to perfect it.
出处
《辽宁公安司法管理干部学院学报》
2006年第3期24-26,共3页
Journal of Liaoning Administrators College of Police and Justice
关键词
税收法定原则
纳税人
宪法
税收权
revenue legal principle
taxpayer
, constitution
revenue fights
