税收法定原则(the principle of law-based taxation; the principle of taxation legitimacy)
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税收法定原则工作建议时间表 a suggested timetable for work on the implementation of the law-based taxation principle.
税收法定原则是现代税法的首要原则，与刑法上的罪刑法定原则有着相同的法理。
The principle of legislative taxation is the most important principle for modern tax law.
事实上，社会保险费与税收的法理基础存在本质的不同，由此决定了二者在缴费义务人之权利主体地位、征收原则乃至“税收法定原则”适用方面均存在较大差异。
In fact, premium and tax are essentially different in the prospect of law, and the "revenue legal principal" is not suitable to the premium in social insurance.
税收法定主义是税收法律中最重要的原则。
Statutory Taxation principle is the most important legal principles.
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