摘要
在我国,随着税制改革特别是1994年的税制改革,建立起以流转税、所得税为主体的复合税制体系,并随之颁布了一些税收法律法规,税法体系得到初步确立。但是,与市场经济发展尤其是公共财政法制建设的要求相比,不仅现行税收法律存在诸多问题,而且完整的税法体系也尚未建立。鉴于此,尽快完善我国现行税法并建立起与社会主义市场经济相适应的税法体系就显得迫在眉睫。这不仅是建立社会主义市场经济以及公共财政体制的需要,也是完善社会主义市场经济法律体系、实现以法治税目标的需要。
The current Chinese tax law system,which is mainly formed by turnover tax and income tax,is initially founded with tax reform,especially the tax reform in 1994.But compared with the requirements of economy development and public financial law system,there are so many problems in current law statutes,and no complete tax law system has been established.Therefore,it is urgent to perfect current tax law,which is not only required by socialist market economy,public finance system,but also perfection of the Chinese law system and the realization of governing tax by law.
出处
《税务与经济》
CSSCI
北大核心
2009年第2期76-80,共5页
Taxation and Economy
关键词
税法体系
立法权限
税收基本法
实体法
程序法
tax law system
legislative authority
tax basic law
substantive law
procedural law
