税收法定与立法保留

税收法定主义的确立对现代法治主义和民主宪政的出现,产生了极为重要的影响,当今世界倡导法治的国家纷纷在宪法中对其加以规定。由于特定的历史原因,我国税收立法权的行使远离税收法定主义的要求。因此在找出其原因的同时,要探索一条通向税收法定主义之路。

Statutory Taxation and Legislation Reservation

The foundation of statutory taxation principle makes great contribution to the appearance of the modem principle of rule of law and democratic constitutionalism.Nowadays,this principle is prescribed in Constitution by the countries ruled by law.Due to particular historical reasons,the exertion of legislative power of taxation in China is far away from the demand of statutory taxation principle.So we need to search for the reasons and find a way to realize statutory taxation principle.