一、税法基本原则概述(一)研究价值税法,作为调整一国中央政府或者地方政府在直接的征纳环节强制地、无偿地向纳税人征收贡赋的法律规范,在各国法律制度中一直具有重要的地位。当前我国随着社会主义市场经济体制的发展,我国税收立法活动也进入了一个快速发展时期,税法在我国现行法律制度中开始占据着越来越重要的地位。研究税法基本原则具有深刻的理论和实践意义。从西方国家税法立法、理论的发展来看,在资本主义上升时期,税收原则一直是各国学者关注的热点话题。我国在改革开放之后,随着商品经 I. Overview of the Fundamental Principles of Tax Law (I) Studying the law of value tax, as a legal norms regulating the compulsory and unpaid collection of the tribute of taxpayers by the central government or local government of a country, has always had the legal system in various countries Important position. At present, with the development of the socialist market economic system in our country, the tax legislative activities in our country have also entered a period of rapid development. The tax law has assumed an increasingly important position in the current legal system of our country. The study of the basic principles of tax law has profound theoretical and practical significance. From the perspective of the development of western countries’ tax laws and theories, the taxation principle has always been a hot topic of concern to scholars in various countries during the period of rising capitalism. After the reform and opening up in our country, with the commodity economy