| 税收法律主义的法理基础 |
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| 引用本文： | 李双龙.税收法律主义的法理基础[J].怀化学院学报,2006,25(3):43-45. |
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| 作者姓名： | 李双龙 |
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| 作者单位： | 南华大学,文法学院,湖南,衡阳,421001 |
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| 摘 要： | 税收法律主义是税收立法乃至税法实践的基本原则,是现代税法的理论基石.考察了税收法律主义原则的形成过程,借鉴人类需求原理与契约思想,分析认为税收法律主义的精神实质是民主、和人权保障,以及对国家权力的限制.
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| 关 键 词： | 税收法律主义 起源 精神实质 涵义 |
| 文章编号： | 1671-9743(2006)03-0043-03 |
| 收稿时间： | 01 5 2006 12:00AM |
| 修稿时间： | 2006年1月5日 |
On the Legal Theoretical Foundation of the Principle of Taxing in Accordance with Statute |
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| LI Shuang-long.On the Legal Theoretical Foundation of the Principle of Taxing in Accordance with Statute[J].Journal of Huaihua University,2006,25(3):43-45. |
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| Authors: | LI Shuang-long |
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| Institution: | School of Literature and Law of Nanhua University, Hengyang, Hunan 42001 |
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| Abstract: | The principle of taxing in accordance with statute is the basic principle of the tax-law practice and the theoretical sill of modem tax laws. This article analyzes the formational process of it and on this foundation, making use of the need principle and Contractual thoughts, the author thinks the spiritual substance of it is democracy, rule of law, human rights and restraint of national power. |
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| Keywords: | principle of taxing in accordance with statute history of the principle spiritual substance specific connotation |
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