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税收法定原则是现代各国税收立法普遍确立的一项基本原则,其实质在于限制行政机关的公权力,保障纳税人的私权不受侵犯。但由于我国税收法定原则在宪法层面的缺失以及改革开放初期的特殊原因,造成了我国税收法律体系对税收法定原则的忽视。2013年两会期间,全国人大代表赵冬苓的《关于终止授权国务院制定税收暂行规定或条例》的议案引起了社会广泛关注,税收法定原则进入人们视野。2014年党的十八届三中全会通过《中共中央关于全面深化改革若干重大问
The legal principle of taxation is a basic principle generally established in modern countries ’tax legislation. Its essence lies in restricting the public authority of administrative organs and protecting the taxpayers’ right of privacy from being infringed upon. However, due to the absence of the statutory principle of taxation in our country and the special reason of the initial stage of reform and opening up, the tax legal system of our country ignores the legal principle of taxation. During the NPC and CPPCC sessions in 2013, the motion of NPC Standing Committee Zhao Dongling on “the termination of the authorization of the State Council to formulate tax provisional provisions or regulations” aroused widespread public concern and the legal principle of taxation entered the people’s perspective. In 2014, the Third Plenary Session of the 18th CPC Central Committee passed the "Several Important Questions about the CPC Central Committee’s General Deepening Reform