对税收基本法几个问题的认识

Understanding of Some Problems about the Basic Law of Tax

在1994年税制改革实施一年之后,税收基本法终于被正式列入了我国“人大”的立法议程,它标志着我国的税法建设开始进入一个崭新的历史阶段。建国以来,关于税收基本法,在研究领域长时期一直是处于近乎空白的状态,直到90年代才开始有一些小规模的研究和探索;在实践领域,1950年发布的《全国税政实施要则》,曾起过税收基本法的作用,但是后来中止执行。现在所提出的税收基本法,作为真正意义上的统领各单行税法的“母法”,对今后中国税收事业的稳定与发展具有不可动摇的里程碑式的意义。

After the performance of tax reform in 1994, the basic law of tax is at last put on the legislative a-genda. It marks a new historical period of the construction of our nation' s tax kw. As a ' Mother Lsw', the basic law of tax has the meaning of milestone to the stability and development of Cbina' staxation. As for the choice of the model of basic law, the author held that our nation's model should get rid of the 'developing' model and be close to the 'developed' one.