摘要
我国现行税收立法体制和税收法律体系尚不健全，存在一些问题。今后，应遵循税收立法原则建立和完善适应社会主义市场经济发展的税收立法体制及税收法律法规体系，这是一个渐进的过程，可分两个步骤来进行。
There exist some problems in our present tax legislative system and tax legal system. A tax legislative system and tax legal system should be set up and perfected in order to meet the socialist market economics development followed by the principle of tax legislation. There are two steps in the following essay.
出处
《税务与经济》
CSSCI
北大核心
1999年第5期10-12,共3页
Taxation and Economy
