1) Constitutionalism of Taxation
试论税收立宪
2) tax constitutionalism
税收立宪
1.
Based on the discussion of the legal philosophical foundation,social condition and legal value of tax constitutionalism in Western countries,the article analyses the causes of the lack of tax constitution in China and the harm it has brought about.
西方国家税收立宪的法哲学基础和社会条件在于自然法思想和多元权力的相互抗衡,其法律价值旨在制约政府的征税权和控制立法权。
2.
Tax principle of legality is the fundamental principle and the ultimate sign of tax constitutionalism.
税收法定原则是税法的基本原则,是税收立宪的根本标志。
3) constitutionalism taxation
宪政税收
1.
This course demands each core factor of taxation should be confined to constitutionalism taxation.
宪政税收是宪法上对税收核心规则或最高原则的创设与运用之政法过程的制度性规范,这一过程要求税收的每一个核心要素都受制于宪政税收。
4) tax constitution
税收宪法
5) tax revenue constitutionalism
税收宪政
1.
Meanwhile,the development of the theory of tax revenue constitutionalism has largely circumscribed because of the conflicts between traditional culture and constitutional culture in our country.
税收宪政是经济体制与政治体制在市场经济条件下的结合,是税收领域中的宪政安排,是纳税人税权与国家税权运行与平衡的准则。
6) Tax Revenue and Constitutionalism
税收与宪政
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