从国际比较看我国建立税收基本法的必要性及可行性

On the Necessity and Feasibility about Establishing The Tax Basic Law in China

为了完善我国税法体系，进一步处理好中央与地方的税收分配关系，尽快提高税务执法、司法的水平，我国应建立税收基本法。

Abstract In order to perfect our system of tax law and correctly handle the relationship of tax all ocation between the centre and lOCality. We should improve the levels of law enforcement and judicature of taxation as soon as POssible, and estabish our basic laws of taxation.