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uot;" belgium="" <=""> Section 110 provides that' national legislation must pass in order tax provisions, 'Japan <> Article 84' new courses or changes in existing tax tax , must have a legal or statutory provisions, based on the conditions. ' Countries in the tax practice of the legal doctrine that taxes levied by the **** transition to democracy levied. Tax the legal doctrine of research results. China scholars on the legal doctrine of taxation consistent understanding of the concept, gold macro (1989) pointed out, ' tax levy must be based on class and assigned according to the law in other words, there is no legal basis. the State can not levy taxes and assign lessons, the National shall not be required to pay taxes. '① Liu Jianwen (1995) that' taxes must be legal basis and the tax law and tax '②. Shou-Wen Zhang (1996) that' the subject of rights and obligations of tax must be regulated by law, tax law, the various constituent elements are essential and can only be clearly defined by law: levied for the main The rights and obligations only to the law as the basis, there is no legal basis for any subject shall not be taxed or tax breaks. 'Liu Xiuwen (1999), suggests that' the legal doctrine is administering the tax revenue, ie tax law and tax law. 'irrespective of presentation of how they are different, but the definition of the concept of tax legal doctrine is around the 'must have tax law, not not a tax' ⑤ classic expression of this started.

Tax content of legal doctrine, some scholars to be summed up as three principles, namely, the statutory elements of the principle of taxation, tax elements of clear principles and procedures of the legal principles: while some scholars believe that the legal doctrine focuses on solving tax entity in the tax law the problem. rather than the procedural safeguards, therefore the content of the legal doctrine of taxation should only include the physical content, namely the statutory elements of assessment, taxation and other elements explicitly. From this point of view. assessable elements of the academic community for specific elements of the legal and taxation general consensus, while procedures for taxation and other issues are still objections, I believe that, because of the tax levied for the interests of both procedures there is a very significant impact, so the tax should be included in the legal doctrine of fundamental tax procedures; while the actual operation of the tax program highly so, where specific problems are generally by the executive through administrative regulations to regulate.

Constitutional legal doctrine on the tax issue and some scholars believe. China's current Constitution does not make a specific legal doctrine of taxation, comprehensive, clearly defined, and some scholars, '<> Article 56 The tax liability of citizens of both recognized also the right of a state tax limitation. 'But the differences between these views are based on the' Constitution should reflect the tax legal doctrine 'on the same position for the Chinese tax legislation has laid a theoretical foundation for the promotion of tax legal doctrine clearly defined in the Constitution to make a positive contribution.

(B) the Tax Code legislation Research Looking theorists study the dynamic of the Tax Code, the scholars本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。