关于制定税收基本法的构想谭衍一、制定税收基本法的必要性经过长期的努力，特别是经过１９９４年的税制改革，我国已经基本上建立起一套比较完整的税法体系，既有税收实体法──规范各税种的法律、法规，也有税收程序法——规范各税纳税程序的法律。这些法律、法规尽管从... The idea of ​​formulating the basic tax law Tan Yanyi The necessity of formulating the tax basic law After long-term efforts, especially after the tax reform in 1994, our country has basically established a relatively complete system of tax law. Both the tax substantive law- Laws and regulations that govern the tax categories, but also the tax procedural law - the law regulating the tax and tax procedures. These laws and regulations despite ...