论税法通则的立法架构  

On the Legislative Framework of the General Rules of Tax Law

作　　者：施正文[1] 

机构地区：[1]中国政法大学民商经济法学院

出　　处：《税务研究》2007年第1期47-50,共4页

摘　　要：税法通则的立法架构是在法律定位与制度设计之间起着承上启下作用的体系和结构问题,需要着力加以解决。我国应当按照“通则法”定位的要求,借鉴国外税法通则立法架构的通行做法,突出科学性、体系性和综合性,将税法通则的立法架构确立为“总则—纳税义务—税收征纳的一般规则—税收确定—税收征收—税收执行—税收争讼—法律责任—附则”。There are many problems related to the legislative framework of the general rules of tax law, which needs to be solved. According to the positioning of principle law, using the general experience of other countries for reference, we need to stress and improve the system scientifically. It is argues that China＇s legislative framework of the general rules of tax law should follow the path of ＂general principles-obligation to pay tax-the general rules of tax levying and paying-tax defining-tax levying-tax enforcetax action-legal liability-additional rules＂.

关 键 词：税法通则 立法架构 税收立法 

分 类 号：D922.22[政治法律—经济法学]