摘要
税法体系是指由不同形式的税法规范所构成的有机联系的统一体,税法形式及其相互间有机联系的方式是税法体系的基本内容。税收法定主义回答了税收的必要性和正当性,成为税收法治建设的基本原则。面对目前中国税收法律体系存在的制度性缺陷,中国特色社会主义税法体系应成为税收法治模式构建的必然选择。
The tax law system refers to the unified whole of organic connections which is constituted by the tax law standards of different forms. The forms of tax law and the way of their mutual organic connections are the basic content of the tax law system. The tax revenue legal principle responds to the necessity and the validity of the tax revenue, and acts as the basic principle of tax law construction. Facing institutional flaw of the present legal framework of the Chinese tax revenue, the socialism tax law system with the Chinese characteristic should become the necessary choice for the construction pattern of the tax revenue law.
出处
《汕头大学学报（人文社会科学版）》
CSSCI
2008年第3期62-65,共4页
Journal of Shantou University(Humanities and Social Sciences Edition)
关键词
税法体系
税收法定主义
制度性缺陷
公共需要论
法治模式
tax law system
tax revenue legal principle
institutional flaw
public need theory
government by law pattern
