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依法治税是建立我国社会主义市场经济体制的客观要求和重要标志。借鉴国际上依法治税的经验,完善我国税收立法、执法和司法环境任重道远。本文就依法治税若干问题从国际对比的角度进行初步分析。
Taxing by law is an objective requirement and an important symbol of establishing China’s socialist market economic system. Learn from the international experience of tax administration according to law, improve our tax legislation, law enforcement and judicial environment a long way to go. This article carries on the preliminary analysis from the angle of the international comparison on some issues of taxing the law according to law.