摘要
税收工作关系国计民生,可是在这一领域却存在一些不合法或者不合法律精神的活动,因此有必要再次呼吁税收法定主义,并对税收法定主义的内涵进行拓展。
Tax is closely related to the national economy and the people＇s livelihood. However, some illegal or non-conforming legal spirit activities exist in this field. Therefore,it＇s necessary to put forward taxation legality once more, and expand the connotation of it.
出处
《湖南公安高等专科学校学报》
2008年第5期141-145,共5页
Journal of Huan Public Security College
关键词
税法原则
税收法定主义
principle of tax law
taxation legality
