自十八届三中全会和今年的政法工作会议释放出建立税收法定主义、加快建设法治中国的信号之后,法学界和法律界中的改革派人士都为之振奋。我们几乎每天都在交税。然而很多人并不了解,当前我国的税法体系中仅有包括个人所得税在内的3部法律,另外约有30部税收行政法规、约50部税收行政规章和超过5500部税收通告,在实践中,发挥最主要作用的是这些税收通告。在很多法律界人士看来,税法体系不 Since the Third Plenary Session of the 18th CPC Central Committee and this year’s conference on political and legal work have released the signal of establishing tax statutism and speeding up the construction of a law-based China, both the legalists and the reformists in the legal arena are encouraged. We pay taxes almost every day. However, many people do not understand that at present, there are only three laws including personal income tax in our country’s tax law system. In addition, there are about 30 tax administrative regulations, about 50 tax administrative regulations and over 5,500 tax notifications. In practice, , The most important role is to play these tax notice. In the opinion of many legal professionals, the tax law system does not