起草税收基本法总则需要考虑的若干问题林雄１９９５年全国人大把税收基本法列入了立法规划后，国家税务总局就有条不紊地指导全国税务系统开展起草工作研究，如何尽快制定出符合我国国情的具有中国社会主义市场经济特点的税收基本法，已成为当今经济生活中一个热门话题．... Several Issues to be Drawn from the Drafting of the General Principles of the Taxation Law Lin Xiong After the National People’s Congress incorporated the basic taxation law into the legislative planning in 1995, the State Administration of Taxation systematically guided the drafting of the taxation system in the country and made a quick proposal on how to formulate tax policies that conform to China’s national conditions. The basic tax law on the characteristics of the socialist market economy has become a hot topic in today’s economic life. ...