我国现行税法体系的缺陷及其完善思路

The Default of the Actual Tax Law System and Its Perfect Method in Our Country

随着经济发展的新形势和税收法制建设的新要求,我国现行税法体系存在着许多问题有待解决.本文指出了我国现行税法体系存在的若干问题,并就如何完善给出了一些具体的建议.

With new position of the economy development and new request of the revenue system, our actual tax law system has exposed many problems. The paper point out some problems in our actual tax law system, and the paper put forward some concretely advice to perfect our actual tax law system.