“十五”计划期间,我国急需制定和修订八项税收法律。 (一)急需制定的法律包括五项: 1.制定税法通则或税收基本法。理由是:(1)我国税种比较多,不可能每个税种都制定一部法律,只有首先制定一部税收基本法或税法通则,把我国税收法制原则、税法构成要素、税种设计、税制结构、税收管理体制、纳税人的权益保护,以及征税机关的基本职责等重大问题规定下 During the 10th Five-Year Plan, China urgently needed to formulate and revise eight tax laws. (A) urgently needed to develop the law includes five: 1. The development of tax laws or basic tax laws. The reasons are as follows: (1) There are more tax types in our country. It is impossible to formulate a law for each type of tax. Only by formulating a general tax law or a general tax law, the tax legal system principle, tax law constitutional elements, tax design, tax structure and taxation Management system, the protection of the rights and interests of taxpayers, and the basic duties of the tax authorities and other major issues under the provisions of