对制定我国税法通则的思考

On Formulation of General Tax Law Rule

制定我国税法通则是完善税法体系、深化税制改革的需要 ,是坚持税收法定主义原则、依法治税的需要 ,应借鉴有关国家建立税收“母法”的经验 ,尽快制定我国的税法通则。

In China the formalation of general tax law rule will contribute to perfect tax law system, deepen tax syseem reform, persist in the principle of tax statutorism, and rule tax by law. To establish the general tax rule in China as early as possible,we must learn the experience from other countries to formulate our own tax constitution