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税收立法行政化色彩浓厚,税制设计不合理,选择性执法,税收司法监督不力,社会监督弱化,企业所得税法、个人所得税法、税收征收管理法等税法中的一些规定未得到完全的遵从和执行。税收立法权回归人大,合理设计税制,严格依法治税,健全税收司法制度,强化税收实施监督,税法的遵从和执行才能落到实处。
Tax administrative law of a strong color, irrational tax system design, selective law enforcement, poor tax administration, weak social supervision, corporate income tax law, personal income tax law, tax collection and management of tax laws and regulations, such as some of the provisions are not fully comply with and implementation . Tax legislative power returns to the people’s congress, a reasonable design tax system, strictly in accordance with the law tax administration, improve the tax administration system, strengthen tax administration, tax law compliance and enforcement can be implemented.