加快建立我国税法体系框架研究

Research on Speeding up the Establishment of Our Tax System Framework

党的十五大报告指出,要确保到2010年形成中国特色社会主义法律体系。税收立法是建设中国特色社会主义法律体系的重要内容,对于经济社会发展、依法治国的意义重大。但是,由于经济改革开放速度快、形势复杂,我国目前的税收立法工作进展较慢。因此,尽快完善我国的税法体系框架,成为建立中国特色社会主义法律体系的当务之急。为此,需要抓住增值税立法这一关键,本着"成熟一个、立法一个"的原则,推进我国税法体系框架的建设进程,促进中国特色社会主义法律体系的形成。

It was decided in the Fifteenth National Congress to ensure the formation of socialist legal system with Chinese characteristics by 2010. Tax legislation is an important content of the construction of socialism legal system, with great significance for the dev opening up is so rapid elop and ment of social economy and the rule of law. However, the speed of our economic reform and the present situation is so complex that the tax legislation progress of China is slow. In this case, to perfect the tax system of China becomes an urgent mission for the formation of socialist legal system with Chinese characteristics. Therefore, we need to focus on the legislation for VAT, in line with the principle that once one tax is mature, we should legislate it, speed up the establishment of our tax system framework and promote socialist legal system with Chinese characteristics.