论诚实信用原则与税法

诚实信用原则引入税法不仅十分必要 ,而且符合法理。诚实信用原则是对税收法定原则的有益而又必要的补充 ,但不能取代税收法定原则 ,二者间的冲突也需要予以协调。诚实信用原则不仅为纳税人设置了诚信义务 ,更重要的是为作为征税人的政府设置了诚信义务。

On the Application of Good Faith Doctrine in Tax Law

It is not only necessary but also in accord with legal theory to introduce good faith doctrine into tax law. Good faith doctrine is a very useful supplement to the principle of a legal prescribed taxation, however, it cannot replace the principle of a legal prescribed taxation, and the conflicts between them should also be coordinated. The good faith doctrine institute obligations of good faith not only for taxpayers, but also for the government as the subject of taxation.