whole national tax power 国民整体税权
National tax power is the executive power of the state, i. e. the power of levy and use.
国家税权则是国家所享有的税收执行权,即征税权与用税权。
参考来源 - 税收宪政研究·2,447,543篇论文数据,部分数据来源于NoteExpress
The third part will analyze the system design of national tax power and right restriction.
第三部分将从制度设计的角度对国家税权制约这一问题进行运作层面上的实然分析。
National tax power and right were the unity of power and right, but power was characterized by its routine.
法权视野下的国家税权虽然是权力与权利的统一,但权力却只能是税权运行的日常表征,而不构成它的本质特征。
For this point, this part will study the value of national tax power and right restriction on the tax legalism, tax fair and protection of taxpayers 'rights.
对此,将从税收立宪的三个重要维度,即税收法定主义、税收公平主义和纳税人权利保护三个方面进行国家税权制约价值的分析。
应用推荐