【摘要】 现代税收国家公民纳税义务日益普及,对纳税人权利的保护也成为宪政建设和依法行政的重要问题。本文分析了税收立法所体现的制约国家权力与保障公民权利的宪政理论基础,提出完善我国税收立法的具体思路。更多还原

【Abstract】 The tax obligation of citizens has become more popular than before in modern taxation country, at the same time the taxpayer’s right protection also becomes a very important problem in the area of constitutionalism and administration according to law. This article analyzes the power-controlled and right-guaranteed constitutional theoretical principles in the tax legislation, and suggests the concrete thoughts of tax legislation perfection.更多还原