To improve the presumptive taxation system,the prime point is insisting on statutory taxation principle.
完善推定课税制度最为根本的一点就是必须坚持税收法定主义原则,只有这样,才可以较好地从法律的高度上界定推定课税中纳税人的权利,才可以较为完善地界定推定课税的适用条件、方法和程度。
The current system not only breaches the statutory taxation principle and the trust and cooperation protective principle,but also presents the problems of ambiguous object,non-strict approach,unsuitable condition,lack of procedure restriction and too much legal conflicts,etc.
我国现行的推定课税制度存在着一系列的问题,不仅违背了税收法定主义原则以及依赖合作保护原则,而且还存在着主体不明、方法不严、条件不当、缺乏程序制约以及存在较多的法律冲突等问题。
Nowadays,the system of taxation law doesn t embody the statutory taxation principle, even deviate it tosome extent with the respects of much more authorized lawmaking, administrative powerenlarged.
但是，我国税法体系没有体现税收法定主义，甚至在一定程度上表现出对税收法定主义的背离，主要表现在授权立法过多、行政权力膨胀等方面。
A Constitutional Perspective on Tax Legalism;
税收法定主义的宪政思考
Tax law practices neither permits to insist on tax legalism ignoring the principle of honesty and credit,nor advocate the latter rather than the former.
税收法定主义与诚信原则是调整税收法律关系主体的两个不同的主张或准则。
Between the two principles, the former is direct embodying of value of taxation justice, and the latter is the legal guarantee of value of taxation justice, the former is superior to the latter.
宪政意义上税收的价值取向是捐税正义,能够体现捐税正义宪政精神的税法原则是税收公平原则和税收法定原则。
Taxation Legalism and the Improvement of Taxation Legislation in China;
税收法定主义与我国税收立法的完善
The Principle of Legalism of Tax Revenue and the Government s Tax Legislation Power;
税收法定主义原则与政府税收立法权的界定
The principle of taxing in accordance with statute is the basic principle of the tax-law practice and the theoretical sill of modern tax laws.
税收法律主义是税收立法乃至税法实践的基本原则,是现代税法的理论基石。
Defects & Perfection of Taxation;
试论税收法律主义在我国宪法中的缺失及完善
Keynesian thought of taxation
凯恩斯主义税收思想
tax revenue in developed capitalist countries
发达资本主义国家税收
Research on the Topic of Equality in Law Enforcement in Taxation from the Perspective of New Institutionalism;
新制度主义视角下税收执法公平问题研究
From Tax Legalism to Tax Equality:Change of Principles of Tax Law;
从税收法定到税收公平:税法原则的演变
Withholding agents shall fulfil their obligations of withholding or collecting tax in accordance with the law or the administrative regulations.
扣缴义务人依照法律、行政法规的规定履行代扣、代收税款的义务。
Taxpayers or withholding agents must pay tax, or withhold and remit tax or collect and remit tax in accordance with the law or the administrative regulations.
纳税人、扣缴义务人必须依照法律、行政法规的规定缴纳税款、代扣代缴、代收代缴税款。
3) Laws against concealing assets from tax collectors who are attempting to collect taxes owed through civil, not criminal, tax code seizure statutes.
（3） 惩罚向根据民事税收法律规定征税的征税主体隐瞒财产的行为的法律。
Laws against concealing assets from tax collectors who are attempting to collect taxes owed through civil, not criminal, tax code seizure statutes.
惩罚向根据民事税收法律规定征税的征税主体隐瞒财产的行为的法律。
A Justifiable Expropriation:An Analysis of Taxation’s Propriety on the Jurisprudence Basis
正义的征收——税收正当性的法理分析
A Comparative Study of the Principle of Taxation Legitimacy --From the Perspective of Tax Constitutionalism;
税收法定原则比较研究——税收立宪的角度
The Legislative Problem Research of the Obligation of Tax Payment of the General Rules of Chinese Tax Law;
中国税收通则法纳税义务编立法问题研究
Taxation can be defined as a system of raising pubic revenue.
税制可被定义成积累公共收入的制度。
In cases where the taxpayers are not able to provide guarantee, the customs may, in line with the provisions of article61 of the Customs Law, adopt duty safeguard measures.
纳税义务人不能提供担保的，海关可以按照《海关法》第六十一条的规定采取税收保全措施。
Rural tax ruled by law--Legal consideration on the reform of tax and fee in rural area
论农村税收法定——对农村税费改革的法律思考