1) principle of taxation by law
租税法定主义
2) Statutory Taxation Principle
税收法定主义
1.
To improve the presumptive taxation system,the prime point is insisting on statutory taxation principle.
完善推定课税制度最为根本的一点就是必须坚持税收法定主义原则,只有这样,才可以较好地从法律的高度上界定推定课税中纳税人的权利,才可以较为完善地界定推定课税的适用条件、方法和程度。
2.
The current system not only breaches the statutory taxation principle and the trust and cooperation protective principle,but also presents the problems of ambiguous object,non-strict approach,unsuitable condition,lack of procedure restriction and too much legal conflicts,etc.
我国现行的推定课税制度存在着一系列的问题,不仅违背了税收法定主义原则以及依赖合作保护原则,而且还存在着主体不明、方法不严、条件不当、缺乏程序制约以及存在较多的法律冲突等问题。
3.
Nowadays,the system of taxation law doesn t embody the statutory taxation principle, even deviate it tosome extent with the respects of much more authorized lawmaking, administrative powerenlarged.
但是，我国税法体系没有体现税收法定主义，甚至在一定程度上表现出对税收法定主义的背离，主要表现在授权立法过多、行政权力膨胀等方面。
4) tax legalism
税收法定主义
1.
A Constitutional Perspective on Tax Legalism;
税收法定主义的宪政思考
2.
Tax law practices neither permits to insist on tax legalism ignoring the principle of honesty and credit,nor advocate the latter rather than the former.
税收法定主义与诚信原则是调整税收法律关系主体的两个不同的主张或准则。
5) Principle of Taxation Under the Law
税捐法定主义
6) tax legal principle
税收法定主义原则
1.
Based on the studying of domestic researches and international experiences,this article suggested that tax legal principle,revenue ensured principle,tax equity principle and tax efficiency principle should be emphasized and carried out in basic tax law as the most important fundamenta.
为此,建议借鉴国内研究成果和国际经验,在《税收基本法》的立法工作中确立和贯彻税收法定主义原则、财政收入原则、税收公平原则、税收效率原则,并对相关税收原则的关系进行定位。
补充资料：垄断资本主义或帝国主义是过渡的资本主义
垄断资本主义或帝国主义是过渡的资本主义：（1）垄断使生产走向最全面的社会化，这是社会主义的最重要的物质准备；（2）垄断为社会主义准备着社会的管理机构；（3）垄断成为资本变为社会财产的过渡点。所以列宁认为：%26#8220;国家垄断资本主义是社会主义的最充分的物质准备，是社会主义的前阶。%26#8221;
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条