【摘要】：稅收法定原則既構(gòu)成了現(xiàn)代財稅法治的基石和核心內(nèi)容,也因為財稅在國家治理中的特殊地位,成為全面推進依法治國的基礎(chǔ)和重要支柱。落實稅收法定原則的實質(zhì)和核心,就是維護稅法尊嚴,保護納稅人的合法權(quán)益。要落實稅收法定原則,切實加強對納稅人合法權(quán)益的保護,必須多措并舉,協(xié)同發(fā)力,包括完善稅法體系、嚴格依法治稅以及建立健全納稅人權(quán)益保護組織和相關(guān)體制機制。
[Abstract]:The principle of tax legality not only constitutes the cornerstone and core content of modern fiscal and taxation rule of law, but also becomes the foundation and important pillar of promoting the rule of law in an all-round way because of the special position of fiscal and taxation in national governance. The essence and core of implementing the principle of tax legality is to safeguard the dignity of tax law and protect the legitimate rights and interests of taxpayers. In order to implement the legal principle of tax revenue and strengthen the protection of the legitimate rights and interests of taxpayers, we must take measures at the same time and make concerted efforts, including perfecting the tax law system, strictly administering tax according to law, and establishing and perfecting the organization for the protection of taxpayers' rights and interests and the relevant system and mechanism.
【作者單位】： 中國財稅法學(xué)研究會;
【分類號】：D922.22

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本文編號：2509084