税收法定主义原则与政府税收立法权的界定

税收法定主义原则是税法的首要原则。根据这一原则,税收要素、税收程序基本方面的立法权都应由议会机关保留。政府部门只有对税收程序中的具体问题制定行政法规的权力。即使在授权立法的情况下,对政府部门的授权也只能针对个别、具体的事项。

The Principle of Legalism of Tax Revenue and the Government's Tax Legislation Power

The principle of legalism of tax revenue is the prime principle of tax law. According to that principle, the legislation power for tax elements and thefundamental aspects of tax procedures should be reserved by the congress. Government' s power is limited to make regulations about the particular questions of tax procedures. Even if the government has the congress* authorization, its power should be only about something particular and specific.