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中南大学学报(社会科学版)
ZHONGNAN DAXUE XUEBAO(SHEHUI KEXUE BAN)

2024年03月第30卷第2期
   
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文章编号:1672-3104(2024)02-0041-10
 
论税收法定原则的强度
 
何锦前,赵福乾
 
(首都经济贸易大学法学院,北京,100070)
 
摘  要: 税收法定原则若要落实到位,必须准确把握税收法定原则的“质”与“量”。目前,各方对税收法定原则的“质”即内涵已经达成高度共识,但对税收法定原则的“量”即强度尚存较大争议。从税收立法的“公—公”维度和涉税契约的“公—私”维度考察税收法定原则的强度,可知其并非全有全无或非此即彼的状态,而是一种从刚性法定到弹性法定渐变的状态。对税收法定原则“量”的如此把握,将有利于税收法定原则的精细化落实。
 
关键词: 税收法定原则;强度;弹性法定;刚性法定
 
 
On the legal strength of the principle of tax legality
 
HE Jinqian, ZHAO Fuqian
 
(School of law, Capital University of Economics and Business, Beijing 100070, China)
 
Abstract: If we want the principle of tax legality to be implemented in place, we must accurately grasp its "quality" and "quantity". At present, all parties have reached a high degree of consensus on the "quality" and connotation of the principle of tax legality, but there is still great controversy over the "quantity", that is, the strength of the principle. Examining the strength of principle of tax legality from the “state-to-state” dimension of tax legislation and the “state-to-private” dimension of tax-related contracts, it can be seen that it is neither absolute rigid tax legality nor absolute elastic tax legality, but a state of gradual change from rigid tax legality to elastic tax legality degree. In this way, the grasp of the "quantity" of the principle of tax legality will be conducive to the ideal implementation of the principle.
 
Key words: the principle of tax legality; legal strength; elastic tax legality; rigid tax legality
 
 
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