论我国现行税法体系的问题与完善  

On Problems and Improvements of the China' Current Tax System

作　　者：孙迎芬[1] 

机构地区：[1]江苏经贸职业技术学院贸易经济系,江苏南京210007

出　　处：《江苏科技大学学报（社会科学版）》2006年第1期84-87,共4页Journal of Jiangsu University of Science and Technology(Social Science Edition)

摘　　要：税法体系是由不同形式的税法规范所构成的有机联系的统一整体。我国现行税法体系存在法律体系不完善、立法级次低、缺乏规范性等问题,完善我国税法体系需要构建税法的塔式体系结构,制定统一的“税收基本法”贯彻税收法定主义,提升主要税种的立法级次,规范税法解释权,避免税法解释政出多门等。The tax system consists of various tax regulations. There are some problems in China＇s current tax system,such as ： inappropriateness of the tax law system,its low-level legislation and lack of a legal norm,etc. In order to improve China＇s tax law system,it is necessary to establish a tower -structured tax law system with a unified basic law of taxation, to carry out the statutory tax law, raise the level of legislation for major taxes and to normalize the interpretation of tax laws to avoid inappropriate interpretations from different departments.

关 键 词：税法体系 税收基本法 税收立法 税收立法权限 

分 类 号：D922.22[政治法律—经济法学]