刍议税收基本法立法的几个基本问题

Some Basic Problems about Legislation of Revenue Basic Law

税收基本法已经正式列入了十届人大的立法规划。但由于在一些基本问题上还存在较多的疑问,本届人大能否 完成立法工作尚不可知。根据对税收基本法的立法必要性、立法模式与内容安排、税收基本法所要解决的重点与 难点问题的探讨,提出了作者自己的观点和建议。

Revenue basic law has attended to the legislative programm of the tenth National People's Congress. But, because it exists doubts about some basic problems. It's unknow for current National People's Congress to accomplish the legislative work. The author discusses the necessity, legislative model, content arrange, the difficult problems of tevenue basic law, puts forward some viewpoints and suggestions.