税收法律主义初探——兼评我国税收授权立法之不足（A preliminary study of tax legalism -- Also on the deficiency of the legislation of tax authorization in China）.docVIP

税收法律主义初探——兼评我国税收授权立法之不足（A preliminary study of tax legalism -- Also on the deficiency of the legislation of tax authorization in China） The tax legalism of China -- Comment on the lack of tax legislative authorization Author: Lu Lei The CLC number: f901 document code: a article number: 1000-8306 (2000) 02-0055-04 The tax law doctrine as the theoretical foundation of modern tax law, has been advocated for western jurists, China Taiwan civil law scientist Mr. Zheng Yubo will even with no penalty without law and called the modern rule of law two hub, (Note: Zheng Yubo: civil law (a) on page 547th.) Unfortunately, in China the discussion is still wanting, to a certain extent constitute our previous interpretation of tax law lags behind the important representation of time. Therefore, in order to perfect the tax law of our country, the tax system promoting the realization of fresh profile in the process of development, it is necessary to introduce and comment. One The so-called tax law, refers to the taxpayer obligations determined, as well as the occurrence of tax effect of various elements, all by the democratic representative institutions enacted law stipulates. The tax law doctrine originated from England in thirteenth Century, at that time, with the civic consciousness, the king of England royalty gradually controlled by the parliamentary power and individual rights, in 1215 the famous Great Charter, the parliament forced the king agreed: all the gold shield and assistance, if not based on the appraisal of my kingdom the decision is not allowed in my kingdom tax, (Note: world human rights law Overview Sichuan peoples publishing house, 1990 edition, page 297th.) This is the famous no commitment not to tax principle, the initial type general scholars believe that the modern tax law theory. Subsequently, the British Parliament in the 1625 right of petition, once again reiterated no promises tax principle, but because the right of petition is not a normative document, o