税法通则立法基本问题探讨

Some Discussion on General Rules for Tax Law Legislation

制定税法通则是完善我国税收法律体系,保护国家税收利益和纳税人基本权益,实现税收法治的奠基工程。本文以税法法典化为视角和背景,对各国税法通则的立法体例和做法进行了比较分析,在此基础上,对我国税法通则立法的必要性、名称与定位、难点问题、与其他法律的协调、体例模式、基本内容、立法架构等进行了探讨,并提出了对策和方案。

The establishment of general rules for tax law plays a fundamental role in perfecting the Chinese tax law system, increasing tax revenue, and protecting basic interests and rights of taxpayers. From the perspective of codification of taxlaw, this paper makes an analysis and comparison betweentax legislation styles and their implementation amongdifferent countries. On this basis, this paper discusses many aspects of the Chinese lawlegislation, such as the necessity, designation, positioning, problems, as well as its correlation with other laws. The paper also brings forwardcountermeasures andsuggestions to the existing problems.