党的十三大报告概括地指出了我国社会主义初级阶段的整个情况和特点,这是建设社会主义初级阶段税制的背景和前提,它又使社会主义初级阶段的税制建设具备自己的一些特点。一、我国社会主义税法体系已经建立,但很不完善。主要反映在:(1)法律规范不全面。国家根本法中有关税收的条文,已不足以概括税收的征税对象。如宪法第五十六条规定中国公民有依照法律纳税的义务。但“公民”的含义实质是指具有中国国籍的自然人,不能概括在我国负有纳税义务的外国人、无国籍人以及全部中外法人。(2)税收法律体系的主体基本上是由行政法规、部门法规和地方法规构成的,有的法规没有完成正式立法程序,在对外经济交往中不具有法律效力。例如,工商税是经国务院批准的暂行条例,并未对外正式公布。因此,对中外合资企业和外资企业,不得不使用对内已废止的工商统一税,不得不专门制定中外合资经营企业所得税法、外国企业所得税法和个人所得税法。而在国内则实行产品税、增值税、营业税和企业所得税(国营企业所得税、集体企业所得税)等等,造成对内对外不统一、政策业务处理上矛盾较 The report of the 13th CPC National Congress generally points out the whole situation and characteristics of the initial stage of socialism in our country. This is the background and prerequisite for building a taxation system in the primary stage of socialism. It also brings some features of our own to the taxation system in the initial stage of socialism. First, China’s socialist tax law system has been established, but it is not perfect. Mainly reflected in: (1) legal norms are not comprehensive. The tax provisions in the Fundamental Law of the State are no longer enough to summarize the tax object of taxation. Article 56 of the Constitution stipulates that Chinese citizens have the obligation to pay taxes in accordance with the law. However, the meaning of “citizen” means that natural persons with Chinese nationality can not sum up the foreigners, stateless persons and all Chinese and foreign legal persons who bear the obligation to pay taxes in our country. (2) The main body of the tax legal system is basically constituted by administrative regulations, departmental rules and local laws and regulations. Some laws and regulations do not complete the formal legislative procedure and have no legal effect in foreign economic exchanges. For example, the industrial and commercial tax is an interim regulation approved by the State Council and has not been officially announced. Therefore, for Chinese-foreign joint ventures and foreign-funded enterprises, they have to use the consolidated industrial and commercial taxes that have been abolished in their country and have to formulate the income tax law for joint ventures, the foreign enterprise income tax law and the personal income tax law. In China, the implementation of product tax, value-added tax, business tax and corporate income tax (state-owned enterprise income tax, corporate income tax), etc., resulting in non-uniform domestic and foreign policies and business dealings more contradictory