加强税收立法的思考周序中一、加紧税收基本法的制定。我国现有各种单行税收法律实体规范共２４个，大体上覆盖了社会经济生活的各个主要领域和层面，但是，时至今日我国仍对税法中具有重大影响和相同性质的一些基本问题缺乏统一的规定。例如，税收的概念和性质，税收立法... Strengthening Tax Legislation Weeks First, stepping up the formulation of the basic tax law. In our country, there are 24 kinds of standard legal entities for solitary taxation in our country, covering most of the major fields and levels of social and economic life. However, to this day, our country still lacks unity in some basic problems that have significant influence and the same character in tax law Provisions. For example, the concept and nature of tax, tax legislation ...