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建立税收基本法,完善税收的立法体系,是我国税制建设道路上一个新的里程碑,它将标志着我国税收制度建设进入法制化、规范化的新阶段。建国以来,由于种种原因,我国一直没有能够形成一部比较完善的税收基本法。党的十一届三中全会以来,我国的法制建设取得了很大的成就,但相比之下,税收法制建设仍然是比较薄弱的环节。在党的十四大提出进一步改革开放、大力发展社会
The establishment of the legislative system of taxation basic revenue and perfection of taxation is a new milestone on the path of taxation construction in our country and it will mark a new stage of legalization and standardization of taxation system construction in our country. Since the founding of our country, due to various reasons, our country has not been able to form a relatively complete tax basic law. Since the Third Plenary Session of the Eleventh Central Committee of our Party, great achievements have been made in building the legal system in our country. However, in comparison, the construction of the tax legal system remains a relatively weak link. At the 14th CPC National Congress, we proposed further reform and opening up and vigorously develop the society