随着我国经济的发展、社会的进步,制定《税法通则》以完善我国的税法体系,促进依法治税的早日实现并配合和谐社会的构建已经成为全国人民的共识,本文提出了《税法通则》的基本结构以及完善税法体系的措施。 With the development of our economy and the progress of society, it has become the consensus of people across the country to formulate the “General Principles of Tax Law” in order to perfect our country’s tax law system, promote the early realization of tax administration according to law, and coordinate with the people in our country. This article proposes the “General Principles of Tax Law” The basic structure and measures to improve the tax system.