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税收基本法是我国税法体系中的母法。目前,我国正加快税收基本法的制定,争取早日颁布实施,以推进社会主义市场经济体制的建立,全面规范税收法律关系,建立起现代税收制度.制定税收基本法,这是过去未曾做过的事。我国于1950年颁布的《全国税政实施要则》虽曾起过税收基本法的作用,但毕竟不是基本法,况且也早就中止执行。我国现行的税收实体法和程序法均是在没有税收基本法的条件下逐步建立起来的.为此,目前制定税收基本法,既存在形势需要和有一定基础的有利一面,也存在需要处理和协调诸多复杂关系的不利一面.
The basic tax law is the mother law in our country’s tax law system. At present, our country is accelerating the formulation of the basic taxation law and earning its promulgation and implementation as soon as possible in order to promote the establishment of a socialist market economic system, comprehensively regulate the tax-legal relationship and establish a modern taxation system, and formulate the basic taxation law. This has not been done in the past. Although the “Guidelines for the Implementation of the National Taxation Administration” promulgated in 1950 in our country have played a role in the taxation basic law, they are not, after all, not the basic law. Moreover, they have been suspended for a long time. The tax substantive law and the procedural law in our country are both gradually established without the tax basic law, therefore, the formulation of the basic tax law currently has both the advantages and needs of the situation as well as a certain basis, as well as the need to deal with and coordinate many The downside of complex relationships.