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本文先界定了税收法定主义的涵义,再说明其与近代宪政运动的历史契合,探讨其理论基础以及内容,最后作出相关的立法建议。
This article first defines the meaning of tax statutoryism, and then illustrates its historical fit with the constitutional movement in modern times, discusses its theoretical basis and content, and finally make relevant legislative proposals.