我国税收基本法立法研究  

A Discussion on Legislation for Basic Law of Tax in China

作　　者：张松[1] 

机构地区：[1]长春税务学院税务系

出　　处：《税务与经济》1996年第6期5-9,共5页Taxation and Economy

摘　　要：税收基本法一般是指对税收共同性问题进行规定，以统领、约束、协调各单行税收法律、法规，在税法体系中具有最高法律地位和法律效力的法律规范。鉴于税收基本法作为税收母法的特殊地位和我国税收立法不够规范、立法技术水平较低的实际情况，有必要对税收基本法立法的基本问题加以深入研讨，以认真、严谨、审慎的态度搞好该法的立法工作。Abstract The basic law of taxation means to solve common problems on taxtion. It controls, restricts and coordinates tax law and tax code of other taxes. It is powerful in the tax system. Because the basic law of taxation takes as the parent law in the taxation field, our tax law is not mormalized yet and the standard of legislative technique is still low, the basic problems of tax legislation should discussed with an earnest, rigorous and causious attitude.

关 键 词：税收基本法 立法 税收 中国 

分 类 号：F812.42[经济管理—财政学]