revenue legal principle

On imperfect of the constitution on revenue legal principle

论税收法定原则的宪法缺失

Tax revenue legal principle is the most important principle in tax law and it is also the highest legal principle of tax law .

税收法定主义是税法中最重要的原则，也是税法的最高法律原则。

Revenue legal principle , as the highest principle of the tax law , has been clearly put into the constitution by most countries .

税收法定作为税法的最高原则己为世界上大多数国家明确写入宪法。

Electronic commerce has attacked the traditional tax revenue legal principle , the tax neutrality principle and the tax revenue fair principle .

电子商务冲击了传统税收的法定原则、税收中性原则和税收公平原则。

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 .

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。

At present , tax revenue legal principle is not made clear in constitutional law of this country ; secondly , there is a lack of tax basic law , and the complements for tax legal system are incomplete .

目前我国宪法中还没有明确税收法定主义原则；第二，缺少税收基本法，税收法律体系配套不完整。