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税法的制定林雄一、税法制定的概念税法的制定，是指享有税收立法权的国家机关依照一定的程序，把代表全国各族人民利益的无产阶级的税收意志上升为国家意志，使之成为全体社会成员特别是负有纳税义务的企事业单位和个人都必须遵守的税收法律规范的专门活动。这种活初通常...
The formulation of the tax law LIN Xiongichi The formulation of the concept tax law formulated by the tax law means that the state organs enjoying the legislative power of taxation raise the tax will of the proletariat representing the interests of people of all ethnic groups across the country in accordance with certain procedures to the will of the state and make it the whole nation Social members, especially tax-obliging enterprises and individuals must follow the tax laws and regulations of special activities. This early life usually ...