《美国联邦税法典》对中国税收立法的借鉴意义

Reference to "U.S.Internal Revenue Code" for Legislation of China's Tax Revenue

1939年,美国国会制定了《美国联邦税法典》,该税法典以公平正义为理念、以纳税人为中心,构建了一套规模宏大、逻辑严密、技术精巧的税收法律体系,反映了美国在上个世纪以来的法典化进程中的突出成就。吸取《美国联邦税法典》中的核心精神,借鉴该法典中的优良制度,以构建我国的《税法通则》为契机,重构税法制度体系,并为税收立法提供一套科学的长效机制,不仅可以促进税收公平,而且可以提高税收效率。

In 1939, the Congress of America made＂the Internal Revenue Code＂. This code takes the justice and equity as its philosophy, takes the tax-payer as its core, and builds a huge, logical and ingenious tax legal systerm. This code reflects the outstanding result in the procession of codification of the tax law since last century. To study the philosophy and the good institu- tions of this code and take chance of the construcion of ＂General Tax Code＂ in our country, restructure our tax legal systerm, and set up a long legal mechanism can not only promote the tax justice, but also enhence the tax efficiency.