税法基本原则

论我国税法基本原则的确立

The Establishment of Basic Principle of Tax-Law

鉴此，深入研究税法基本原则实属必要。

Therefore , it is necessary to deeply study the basic principles of tax law .

税法基本原则的确立有其客观依据，并受主观因素的影响。

The establishment of basic principle of tax-law has certain reason on objective , and affected by factor of subjective .

税法基本原则应定位为税收法定原则、税收公平原则、税收效率原则。

The basic principle of tax law should be positioned to the principle of legal tax , fair tax and efficient tax .

税法基本原则是税法精神最集中的体现，是指导税法创制和实施的根本规则。

Tax basic principles embody the spirit of tax law , and they are the basic principles directing the formulation and enforcement of the law .

论文首先阐述了以税收法定主义、税收公平与量能负担原则为主的税法基本原则，以及国外有关农民从事农业职业的税收制度设计、税收优惠和财政支农措施等惠农税收法律实践；

First , the paper expounds basic tax principles featuring tax-legalism , taxation fairness and the principle of taxation on capability ; in this part the paper refers to some legal practices in foreign countries concerning building tax system for farmers , conducting favorable measures and financing farmers .

论WTO背景下我国税法改革基本原则的确立

On the Establishment of Basic Principles Concerning Chinese Taxation Law Reform in the Context of WTO

税收法定原则是税法的基本原则，是税收立宪的根本标志。

Tax principle of legality is the fundamental principle and the ultimate sign of tax constitutionalism .

税收中性原则是国际税法的基本原则之一，有效地实施国际税收情报交换有利于维护税收中性原则。

The principle of tax neutrality is one of the fundamental rules of the international tax law .

税收公平原则是税法的基本原则，也是税制改革和建设的目标之一。

Tax fairness is a fundamental principle of tax laws , also one of the goals in tax reform and construction .

本文第二章从税法的基本原则、构成要素、基本概念、主体税这四方面入手，集中探讨了电子商务环境下所带来的税收法律问题。

Chapter II focuses on analyzing the legal problems of taxation on electronic commerce on the basis of basic principles , structural elements , basic definitions of tax law .

税收法定主义作为税法的基本原则和价值取向之一，对于税法有效运作起着基础性的作用。

As the basic principle and value orientation of the tax law , the taxation-legalism is performing a fundamental function to the operation and validity of the tax law .

在个人所得税税制模式确立、税制设计及立法过程中，都必须遵循税法的基本原则，包括税收法定原则、税收效率原则和税收公平原则。

In tax system mode establishment , tax system design and legislation process of individual income tax , basic principles of tax law must be obeyed , including tax legal principle , tax efficiency principle and tax fairness principle .

建立环境税收法律制度的基本理论基础，经济学角度乃在于环境的外部性理论和环境的公共物品理论；法学角度则在于环境法的基本原则和税法的基本原则。

The theory of construct the environmental taxation legal system , the economic angle is lays in the exterior theory and the public goods theory of the environment ; the legal angle lies in the basic principle of environment law and the tax law .

税收法定主义被认为是现代税法最基本的原则或是最高原则。

Legalism of tax revenue is regarded as the most basic principle or the most paramount principle .

税收法律主义是税收立法乃至税法实践的基本原则，是现代税法的理论基石。

The principle of taxing in accordance with statute is the basic principle of the tax-law practice and the theoretical sill of modern tax laws .

在我国个人所得税法面临全面修订的今天，研究税法基本原则对修法的指导作用，无疑具有重大的现实意义。

In the present day in China when the personal income tax law faces being revised overall , it is undoubtedly of practical and immediate significance to study how tax basic principles affect the revising .

文章在税收原则的基础上，结合我国企业所得税法的实践，对企业所得税法的基本原则进行概括，并进一步揭示我国企业所得税法的价值功能。

The proposed tax on the basis of the principle of our enterprise income tax law practice , the enterprise income tax law to the basic principles of encapsulation further revealed the value of our enterprise income tax law functions .

自从17世纪英国的威廉·配第提出税法的公平、简便、节省三项原则以来，作为税法基本原则之一的税法公平原则一直受到学者们的关注。

Since the 17th century William petty of Britain proposed 3 principles " equity "," expediency ", " economy " of tax law .

虽然法学界并没有对量能课税原则在税法领域的定位达成一致意见，但该原则在所得税法领域的基本原则地位并无争议。

Although no consensus has been reached about whether the ability-to-pay principle shall be taken as a basic principle in Taxation Law , the principle indisputably plays that role in the field of Income Tax Law .

现行税法多数是在传统贸易环境背景下制定的，在电子商务环境中有许多税法问题亟待解决，其中包括电子商务税法的基本原则问题。

Most of current tax law were formulated in conventional trade context , a great many tax problems need to be addressed urgently in e-commerce context .