国家税务总局总经济师张相海同志关于制定税收基本法的几个问题答本刊记者问记者：目前，国家税务总局正在按照全国人大的税收立法计划，着手起草税收基本法，请问什么是税收基本法？答：税收基本法，是一部税收领域的“宪法性文件”，即整个税法体系中的“母法”。它应当... Chief Economist Zhang Xianhai of the State Administration of Taxation Several Issues Regarding the Making of the Fundamental Tax A reporter asked: At present, the State Administration of Taxation is drafting the basic tax law in accordance with the tax legislative plan of the NPC. What is the basic tax law? A: The Basic Taxation Law is a “constitutional document” in the tax field, that is, the “mother law” in the tax system as a whole. It should ...