| 我国宪法中的税收法定主义和现实考量 |
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| 引用本文： | 肖瑜.我国宪法中的税收法定主义和现实考量[J].合肥学院学报(社会科学版),2011,28(3):89-92. |
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| 作者姓名： | 肖瑜 |
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| 作者单位： | 华东政法大学研究生院,上海,200042 |
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| 摘 要： | 我国宪法确立了税收法定主义原则,但在现实中税收法定主义的实施情况是:全国人大及其常委会的税收立法数量不足、税收立法权的授权不规范、税收立法权的划分缺乏法律标准.贯彻落实宪法确认的税收法定主义,能解决税收立法混乱所带来的基层政府财政困难、预算浪费等现实问题..
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| 关 键 词： | 税收法定主义 宪法条款 授权立法 分税制 |
On the Principle of Tax Revenue Legalism in Chinese Constitution and its Implementation |
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| XIAO Yu.On the Principle of Tax Revenue Legalism in Chinese Constitution and its Implementation[J].Journal of Hefei University:Social Sciences,2011,28(3):89-92. |
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| Authors: | XIAO Yu |
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| Institution: | XIAO Yu(Graduate school,East China University of Political Science and Law,Shanghai 200042,China) |
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| Abstract: | China’s Constitution has established the principle of tax revenue legalism,but in reality,the implementation of this principle is: number of tax legislation of N.P.C.and its Standing Committee is insufficient,tax legislative authorization is not standardized,and the division of legislative right on ta-xation is lack of legal standards.Implementation of the principle will solve those problems brought by confusion of taxation legislation,such as primary government financial difficulties,budget waste and other practical issues. |
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| Keywords: | the principle of tax revenue legalism Constitution clause tax legislative authorization tax distribution system |
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