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一、依法治税的前提是有法可依 尽管我国的税制改革、税收立法和税收司法工作都取得了巨大的成绩,但仍存在不少问题:立法程序繁锁,立法周期过长,税收法规层次低,缺乏权威性;税收法规不完备、不健全,一个税种,多个补充;税收立法--执法--守法过程未形成有效的监督检查机制,等等。我国税法建设应当注重吸收国外先进经验,当务之急是建立起相互独立的税收立法、执法和司法体系。
First, the premise of tax according to law is to have a law Despite our tremendous achievements in tax reform, tax legislation and tax administration, there are still many problems: the legislative process is complicated, the legislative cycle is too long, the tax laws and regulations Low level, lack of authority; tax laws and regulations are not complete, not perfect, a tax, multiple supplements; tax legislation - law enforcement - law-abiding process does not form an effective supervision and inspection mechanism, and so on. The construction of tax law in our country should pay attention to absorbing the advanced experience of foreign countries. It is imperative to set up the independent tax legislation, law enforcement and judicial system.