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所谓税收法定原则，是指由立法者决定全部税收问题的税法基本原则，即如果没有相应法律作前提，国家则不能征税，公民也没有纳税的义务。税收主体必须依且仅依法律的规定征税，纳税主体必须依且仅依法律的规定纳税，税收法定原则是税法中一项十分重要的基本原则。
{税收为啥要法定？}
自由空间 2015-3-4 13:46:00 | 阅读全文 | 回复(7) | 引用通告 | 编辑
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