在法治条件下,国家与纳税人及有关当事人之间所形成的权利义务关系,是通过税法来确认和调整的。古今中外,没有哪一种税法体系是十全十美的,也没有哪一部税法是完整无缺的。我国现行的税法体系建设时间不长,不完全、不完善的问题比较突出。一、税收基本法的建设至关重要(一)制定 Under the conditions of the rule of law, the rights and obligations formed between the state and the taxpayers and the parties concerned are confirmed and adjusted through tax laws. At all times and in all countries, no tax law system is perfect, and no tax law is complete. The current tax system construction in our country is not long enough, the problems of incomplete and imperfect are more conspicuous. First, the construction of the basic tax law is of crucial importance