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税收立法、税收法定有利于保护纳税人合法权益,税收立法、税收法定是世界各国的普通便共识和做法,然而,现阶段在我国现行的18种税,只有3种税有立法。税收立法、税收法定是全面推进依法治国,加快建设社会主义法治国家的重要内容和内在要求。我国现阶段的税收立法、税收法定还与建设社会主义法治国家的目标,以及人民群众对于国家财税管理与财税服务的强烈期待还存在很大差距。
Tax legislation and tax statutes are conducive to protecting the legitimate rights and interests of taxpayers. Tax legislation and tax statutes are common standards and practices in various countries in the world. However, only three types of tax currently have legislation in our country at present. Tax legislation and tax statutes are the important contents and inherent requirements of promoting the rule of law in an all-round way and speeding up the building of a socialist country ruled by law. At present, China’s tax legislation and taxation statutes are still far from the goal of building a socialist country under the rule of law and there is still a long way to go for the people’s strong expectation of state fiscal management and tax services.