How to Steadily Implement the Principle of Taxation Legitimacy Download
Author: Liu Jianwen, the director of Peking University Fiscal Law Research Center
The Decision on Major Issues Concerning Comprehensively Deepening Reforms was adopted at the close of the Third Plenary Session of the 18th CPC Central Committee. The Decision points out that “we will implement the principle of taxation legitimacy” for the first time. In this passage, the author discusses how to steadily implement the principle of taxation legitimacy in terms of the preliminary goal and the long term object.