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本文认为,“税收基本法”的名称符合立法学基本原理和税收实践,税收基本法具有税收“准宪法”的地位,是税收实体法和税收程序法等其他税收部门法的上位法。税收基本法主要包括税收立法的宗旨与原则,税收基本原则与税收法定制度、税收立法体制及税权分配、纳税人权利与义务、税收行政执法以及税收司法体制等内容。加快税收基本制度的立法进度具有重要的理论与现实意义,应求同存异,先立法后立宪分步实施。
This paper argues that the name of the Basic Law of Taxation is in line with the basic principles of legislation and tax practice. The Basic Law of Taxes has the status of “quasi-constitutional taxation” of taxation, and is the higher-level law of other taxation department laws such as the tax substantive law and the tax procedural law. The basic tax law mainly includes the purposes and principles of the tax legislation, the basic principles of taxation and statutory tax system, tax legislative system and distribution of tax rights, taxpayers’ rights and obligations, tax administration law enforcement and tax judicial system. The legislative progress of accelerating the basic taxation system has important theoretical and practical significance. It should be based on the principle of seeking common ground while shelving differences. First, legislation should be implemented step by step after constitutional legislation.