一、当前我国税收法制建设存在的问题改革开放以来,尤其是施行新税制以后,我国的税收法制建设取得了长足的进步,税收工作基本上实现了有法可依,并正朝着有法必依、执法必严、违法必究的方向迈进,但是与不断发展变化着的经济形势相 First, the current problems in the tax legal system construction Since the reform and opening up, especially after the implementation of the new tax system, China’s tax legal system has made considerable progress, the tax work has basically achieved a law-based, and is moving toward a legal In accordance with the law enforcement must be strict, the law must be the direction of progress, but with the constantly changing economic situation