| 税收原则的宪法学解读 |
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| 引用本文： | 王世涛. 税收原则的宪法学解读[J]. 当代法学, 2008, 0(1) |
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| 作者姓名： | 王世涛 |
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| 作者单位： | 大连海事大学法学院 大连; |
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| 摘 要： | 宪政意义上税收的价值取向是捐税正义,能够体现捐税正义宪政精神的税法原则是税收公平原则和税收法定原则。税收公平原则是捐税正义的直接体现,税收法定原则是捐税正义的法律保障。在税收公平原则和税收法定原则中,税收公平原则高于税收法定原则。
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| 关 键 词： | 税收 宪政原则 捐税正义 税收公平 税收法定 |
On the Constitutional Principle of Taxation |
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| WANG Shi-tao. On the Constitutional Principle of Taxation[J]. Contemporary Law Review, 2008, 0(1) |
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| Authors: | WANG Shi-tao |
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| Affiliation: | WANG Shi-tao(Law school,Dalian Maritime University,Dalian Liaoning,116026) |
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| Abstract: | The value orientation of taxation is justice in constitutionalism. The principles that show the constitutional essence of taxation law rules are the ones of taxation fairness and lawful determination of taxation. Between the two principles, the former is direct embodying of value of taxation justice, and the latter is the legal guarantee of value of taxation justice, the former is superior to the latter. |
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| Keywords: | taxation constitutional principle taxation justice taxation fairness lawful determination of taxation |
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