本文關(guān)鍵詞： 法治 稅收法定主義原則 實(shí)質(zhì)價(jià)值　出處：《法制與社會(huì)》2016年21期 　論文類型：期刊論文

【摘要】：探討稅收與法治的關(guān)系,應(yīng)首先著眼于稅收法定主義原則產(chǎn)生和發(fā)展的過(guò)程,以及稅收法定主義原則對(duì)法治萌芽產(chǎn)生的影響作用。隨著法治的進(jìn)一步發(fā)展,為了實(shí)現(xiàn)稅收法治的實(shí)質(zhì)價(jià)值,還需要同時(shí)兼顧稅收正義原則和納稅人權(quán)利保護(hù)原則,將稅收納入法治建設(shè)的框架內(nèi)。結(jié)合我國(guó)目前的現(xiàn)狀,在稅收法治制度建設(shè)方面還存在諸多缺陷,將稅收納入法治建設(shè)的框架內(nèi)是發(fā)展法治國(guó)家的必然趨勢(shì)。因此,稅收與法治之間是相互促進(jìn),共同發(fā)展的關(guān)系。
[Abstract]:In order to explore the relationship between taxation and rule of law, we should first focus on the process of the emergence and development of the principle of tax legalism, and the influence of the principle of legal doctrine of taxation on the germination of the rule of law, with the further development of the rule of law. In order to realize the real value of tax rule of law, it is also necessary to take into account the principle of tax justice and the principle of protecting the rights of taxpayers at the same time, and bring tax into the framework of the construction of rule of law. There are still many defects in the construction of tax rule by law system. It is an inevitable trend for developing a country ruled by law to bring tax revenue into the framework of rule of law construction, therefore, the relationship between tax revenue and rule of law is mutual promotion and common development.
【作者單位】： 安徽大學(xué)法學(xué)院;
【分類號(hào)】：D922.22

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