| 论税收法定主义 |
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| 引用本文： | 覃有土,刘乃忠,李刚. 论税收法定主义[J]. 现代法学, 2000, 22(3): 37-39 |
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| 作者姓名： | 覃有土 刘乃忠 李刚 |
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| 作者单位： | 1. 中南政法学院,湖北,武汉,430074
2. 武汉大学法学院,湖北,武汉,430072 |
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| 摘 要： | 笔者对“税收法定主义”加以语义分析,在此基础上对税收法定主义的具体内容进行了归纳总结,以引起立法者对税收法定主义的重视,并希望能在在适当的时机将其明确在宪法条文中,从而对我国的税收法治的完善有所裨益。
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| 关 键 词： | 税收法定主义 税种法定 税收要素确定 程序法定 |
| 文章编号： | 1001-2397(2000)03-0037-03 |
| 修稿时间： | 2000-02-18 |
On the Theory of Taxing According to Law |
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| QIN You-tu,LIU Nai-zhong,LI Gang. On the Theory of Taxing According to Law[J]. Modern Law Science, 2000, 22(3): 37-39 |
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| Authors: | QIN You-tu LIU Nai-zhong LI Gang |
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| Affiliation: | QIN Youtu;(South Central Institute of Political and Law,Wuhan,Hubei province 430074);LIU Nai-zhong,LI Gang;(Wuhan Univeraity Law School,Wuhan,Hubei province 430072) |
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| Abstract: | T he authors of this thesis come up with a detailed explication semantically to the "theory of taxing according to law" according to the factual contents of the theory. |
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| Keywords: | theory of taxation by law taxing according to law componements of taxation statutory procedure |
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