论税收法定原则的强度
On the legal strength of the principle of tax legality
何锦前 1赵福乾1
作者信息
- 1. 首都经济贸易大学法学院,北京,100070
- 折叠
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.
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.
关键词
税收法定原则/强度/弹性法定/刚性法定Key words
the principle of tax legality/legal strength/elastic tax legality/rigid tax legality引用本文复制引用
基金项目
国家社会科学基金后期资助项目(19FFXB015)
国家法治与法学理论研究项目(19SFB2053)
首都经济贸易大学学术新人计划(2023XSXR16)
首都经济贸易大学青年学术创新团队项目()
出版年
2024
NETL
NSTL
万方数据