| 西方税法基本原则及其在我国的运用 |
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| 引用本文： | 王偞婷.西方税法基本原则及其在我国的运用[J].贵阳师范高等专科学校学报,2005(4):25-30. |
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| 作者姓名： | 王偞婷 |
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| 作者单位： | 四川大学法学院,四川成都610000 |
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| 摘 要： | 西方税法的基本原则产生于17世纪，经过逐步发展与完善，形成了现代西方四项税法基本原则：税收法定原则；税收公平原则；税收效率原则和税收社会原则。而这些基本原则在产生背景、理论渊源、实质、内容和运用等方面，对我国税收法律制度的建设与完善、税收立法、司法与执法，以及税制设计等方面都有一定的借鉴作用与指导意义。
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| 关 键 词： | 税法基本原则 税收法律制度 税收立法 税制设计 |
| 文章编号： | 1002-6894(2005)04-0025-06 |
| 收稿时间： | 07 1 2005 12:00AM |
| 修稿时间： | 2005年7月1日 |
The Basic Western Tax Law and its Application in China |
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| WANG Ye-ting.The Basic Western Tax Law and its Application in China[J].Journal of GuiYang Teacher's College(Social Science),2005(4):25-30. |
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| Authors: | WANG Ye-ting |
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| Institution: | The School of Law, Sichuang University, Chengdu, Sichuang, 610000 |
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| Abstract: | The western basic principles of tax law, which derived from the 17^th Century, have developed and finalized gradually. And it is generally recognized that the basic principles Of tax law includes four ones, the legal principle of tax, the impartial principle of tax, the efficient principle of tax and the social principle of tax. The basic principles have been used as reference and guidance to build and improve the legal system of tax, tax law, judiciary and execution of the law, and the design of tax system. |
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| Keywords: | The western basic principles the tax legal system tax law tax system of design |
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