建立我国税收基本法的若干思考张松税收基本法已经列入我国人大的立法议程，有关部门正在积极进行立法准备。但是，这一重要课题尚未引起理论界的广泛关注，缺乏深入的讨论和研究，没有相应的理论和政策准备。为此，略陈拙见，以求抛砖引玉。一、建立税收基本法的必要性与... Some Thoughts on Establishing the Basic Law of Taxation in China Zhang Song The Basic Law of Taxation has been listed in the legislative agenda of our NPC and relevant departments are actively preparing for the legislation. However, this important issue has not drawn the widespread attention of theorists. It lacks deep discussion and research and there is no corresponding theoretical and policy preparation. To this end, slightly clumsy see, in order to initiate. First, the need to establish a tax basic law and ...