一、构建中国社会主义财税法律体系的总体设想 (一) 构建中国社会主义财税法律体系的总体目标。 构建我国社会主义财税法律体系的总体目标应当是,既适合中国国情,又符合国际通行做法,以宪法为统帅,以财政基本法、税法通则为骨干,以涵盖财政、预算、税收、财政支出、财务、会计、国债管理、国有资产管理、社会保障资金管理、财政监督等方面的法 I. General Plan for Constructing the Legal System of China’s Socialist Finance and Taxation 1. General Objectives of Establishing the Legal System of Chinese Socialist Taxation and Taxation. The overall goal of building a legal system of social taxation and taxation in our country should be that it is not only suitable for China’s national conditions but also in conformity with international practices and the constitution as commander in chief, with the basic laws of finance and the general rules of tax as its backbone, covering the fields of finance, budget, taxation, fiscal expenditure, , Accounting, treasury management, state-owned assets management, social security funds management, financial supervision and other aspects of the law