摘要
我国的税收立法存在立法权限的划分法治化程度不够、立法内容缺乏统一性、立法程序规范性较差等问题 ,对社会经济有诸多不良影响。健全我国税收立法法治化应采取多种措施 ,进行综合治理。
The division of the legislative competence in our tax legislation is not clear,the legislative content is lack of unity and the regularity of the legislative procedure is not strict in our tax legislation.Therefore,various kinds of measures should be taken in order to realize our tax legislation by law.
出处
《税务与经济》
北大核心
2001年第3期1-3,共3页
Taxation and Economy
关键词
税收立法
法治化
立法权限
立法内容
立法程率
立法监督
中国
tax legislation
legislative competence
legislative content
legislative procedure
legislative inspection
