| 税收法定主义新论 |
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| 引用本文： | 朱祥. 税收法定主义新论[J]. 湖南公安高等专科学校学报, 2008, 20(5): 141-145 |
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| 作者姓名： | 朱祥 |
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| 作者单位： | 江苏省委党校行政管理教研部,江苏,南京,210004 |
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| 摘 要： | 税收工作关系国计民生，可是在这一领域却存在一些不合法或者不合法律精神的活动，因此有必要再次呼吁税收法定主义，并对税收法定主义的内涵进行拓展。
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| 关 键 词： | 税法原则 税收法定主义 |
A New Understanding of Taxation Legality |
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| ZHU Xiang. A New Understanding of Taxation Legality[J]. Journal of Huan Public Security College, 2008, 20(5): 141-145 |
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| Authors: | ZHU Xiang |
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| Affiliation: | ZHU Xiang(The Party University of Jiangsu Province Committee of CCP,Nanjing,210004,Jiangsu) |
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| Abstract: | Tax is closely related to the national economy and the people's livelihood.However,some illegal or non-conforming legal spirit activities exist in this field.Therefore,it's necessary to put forward taxation legality once more,and expand the connotation of it. |
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| Keywords: | principle of tax law taxation legality |
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