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近20年来,我国有计划、有步骤地开展了大规模的财政立法活动,在预算、税收、财务、会计、财政监督、国家债务管理、国有资产管理等方面,先后制定颁布了2000多个财政法律、法规和规章,其中全国人大及其常委会审议通过的财政法律和有关财政法律问题的决定10多件,国务院制定发布的财政行政法规和有关财政问题的法规性文件180多件,财政部单独或与其他部门联合制定的有关财政工作的规章1000多件,这些财政法规的制定和实施,对于保障改革开放的顺利进行,巩固改革开放的成果,增强国家的综合国力,提高人民的物质文化生活水平,都发挥了非常重要的作用。纵观我国财税立
In the past 20 years or so, our country has conducted large-scale fiscal legislative activities in a planned and step-by-step manner and has enacted and promulgated more than 2,000 financial departments in the areas of budget, taxation, finance, accounting, financial supervision, state debt management and state-owned assets management. Laws, regulations and rules. Among them, there are over 10 pieces of the financial laws examined and passed by the National People’s Congress and its standing committees, as well as over 180 decisions on financial laws and regulations promulgated by the State Council and on the financial issues issued by the State Council. The Ministry of Finance The formulation and implementation of these financial laws and regulations, alone or in conjunction with other departments, have formulated more than 1,000 regulations on financial work. These laws and regulations are formulated and implemented in order to guarantee the smooth progress of reform and opening up, consolidate the achievements of the reform and opening up, enhance the comprehensive national strength of the country and enhance the people’s material and cultural heritage Living standards, have played a very important role. Overview of China’s fiscal tax legislation