论我国税法的内部结构及其完善

The Structure and Its Perfection in Tax Law

近几年,我国税法建设虽有长足进步,但与国内其他法律及一些国家的税法相比,其规范性仍然较差,在一定程度上影响到税法整体功能的充分发挥。为此,应从改进税法内部结构的构造、提高立法技术水平等方面入手,完善我国税法建设。

In recent years, great advances have been made in establishing the tax law but the normalization of the tax law is inferior to the other domestic laws and the tax laws of other countries in the world. Therefore, it doesn't five full play to the whole function of the tax law to a certain extent. In order to perfect the establishment of our tax law, the structures in the tax law should be improved and legislative technical competence should be increased.