税收法律主义初探——兼评我国税收授权立法之不足（国外英文资料）.docVIP

税收法律主义初探——兼评我国税收授权立法之不足（国外英文资料） The first investigation of tax laws and the shortcomings of Chinas tax authorization legislation Author: lu hedge [the middle image classification number] f901 [the document identification code] a [article number] 1000-8306 (2000) 02-0055-04 Tax legal doctrine, as the theoretical cornerstone of modern tax law has been young, by the western jurists in China into Taiwan home even with Mr Zheng Yubo method without proclaimed in writing not to punish and known as the two major hub of the modern rule of law, (note: Zheng Yubo: the research on the civil and commercial law (a) on page 547.) But unfortunately, in the relevant domestic argument but still paid absence, to a certain extent, make up the our country always interpretational tax law lags behind the important representation of The Times. Therefore, it is necessary to introduce and analyze the actual delays in the progress of the new tax system to improve the rule of law in our country. a Tax law, refers to the taxpayers of tax obligations determined, and the various elements of tax effect occurs, all have enacted law provides by the democratic representative institution. Tax legal doctrine, start from the 13th century England, at the time, with the awakening of citizen consciousness, the kings throne is restricted by the parliament power and individual rights gradually, in 1215 the famous the magna carta, the parliament that the king was forced to agree: all gold shield and aid, if not based on the general council decision I of the kingdom, the tax is not permitted in the king of me, (note: the world human rights itself overview sichuan peoples publishing house, 1990), pp. 297.) This is the famous principle of no taxation without commitment, which is regarded as the initial form of modern tax law. Later, the British parliament in his 1625 the right to petition, again reiterated the principle of no promises not to tax, but because of the right to petition is not a normative documents,