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现阶段,我国已初步建立了适合我国国情的税法体系。税法体系具有多税种、多层次,多环节的特点,但由于我国经济体制改革的不稳定性以及复杂性影响,再加上税收立法滞后,没有随着社会发展而发展,因此,目前税法体系还存在着与经济发展不相适应的一些问题。首先,本文将概述我国税法体系的构成;其次,讲述我国税法存在的问题;再次,提出完善我国税法的对策;最后,简要叙述完善税法需要立法者、执法者、中介机构和纳税人的共同努力。
At this stage, China has preliminarily established a tax law system that suits our national conditions. However, due to the instability and complexity of the reform of the economic system in our country, coupled with the delay of the tax legislation, it has not developed along with the social development. Therefore, the current tax law system also has the characteristics of multi-tax, multi-level and multi-link. There are some problems incompatible with economic development. First of all, this article will outline the constitution of our country’s tax law system; second, tell about the problems in our country’s tax law; secondly, put forward the countermeasures of perfecting the tax law in our country; finally, briefly describe the common efforts of legislators, law enforcement officials, intermediaries and taxpayers .