中日税法的若干比较张松日本作为成功的市场经济国家，其税法体系相对来说比较完善。我国与日本虽然政治、经济制度不同，但追寻市场经济和法制化的目标是一致的。故此，比较中日两国税法，从中探寻规律性的东西，借鉴其成功的经验，对完善我国税法是十分有益的。一、理论... Comparison of Tax Law between China and Japan Zhang Song As a successful market economy country, Japan’s tax law system is comparatively perfect. Although our country and Japan have different political and economic systems, the goal of pursuing a market economy and legalization is the same. Therefore, comparing the tax laws between China and Japan to explore the regularity and learn from their successful experience is very helpful to improve our tax law. First, the theory ...