| 论以税收法定原则建构中国税收法律体系 |
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| 引用本文： | 黄晓宏.论以税收法定原则建构中国税收法律体系[J].特区经济,2006(6):299-300. |
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| 作者姓名： | 黄晓宏 |
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| 作者单位： | 重庆大学,法学院,重庆,400045 |
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| 摘 要： | 税收法定是税法的灵魂,它是人类社会进步和长期的人权斗争的结果,新时期的中国税法体系的构建则应当以这一原则为主线。
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| 关 键 词： | 税收法定 立法 法律体系 |
Construct China tax legal system based on tax legal principle |
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| Huang Xiao Hong.Construct China tax legal system based on tax legal principle[J].Special Zone Economy,2006(6):299-300. |
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| Authors: | Huang Xiao Hong |
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| Abstract: | Tax principle of legality is the essence of the tax law,as is the outcome of the evolution of our society and the long struggle for human rightsChina's modern tax regulatory system should be established with this principle |
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| Keywords: | taxation legitimacy legislation law system |
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