摘要
我国税制改革以来,新税制取得了一定的成功并促进了经济的发展,但是在世界经济大融合的今天,随着市场经济的发展,逐渐暴露出一些问题。本文拟通过对现行税法体系的分析,提出了一些自己的观点和建议,指出了完善的税法体系对经济的促进作用,阐明了作者对税法体系的认识和思路。
After the tax policy reformed,new tax policy has aachieved a certain success,and promoted the economy development.However,nowadays economy in the world mixes together,and with the development of market economy,some problems have appeared.The article analyse the cuurent tax-law system,and raise somevieaw and suggestions.It points out the perfect tax-law system will improve theeconomy development,and it explains the au- thors' understanding andthinking about tax-law system.
出处
《鸡西大学学报(综合版)》
2002年第4期79-80,82,共3页
JOurnal of Jixi University:comprehensive Edition
关键词
税收
税法体系
立法
执法
司法
税制
征收
taxrevenue
tax-law system
legislation
execute
execute the law
Administration of justice
tax policy
hevy