摘要
我国现行税法在形式结构、内容结构和立法技术等方面仍存在不足之处,针对这些问题,本文就税收立法、执法和税法内容进行了法理分析,并在分析的基础上提出了完善我国税法的主要措施。
There are still many deficiencies in our current tax structure,content structure and legislative technology.Aiming at these problems,this paper conducted legal principle analysis on tax legislation,enforcement and tax law content,and proposed the main measures to perfect our tax laws.
出处
《价值工程》
2011年第13期298-298,共1页
Value Engineering
关键词
税法
立法
程序法
税法内容
完善措施
tax law
legislation
procedural law
tax content
perfect measures
