税收基本法研究回顾与展望  

Some thoughts on China's legislation of Basic Tax Law

作　　者：汤贡亮[1] 刘爽[1] 

机构地区：[1]中央财经大学

出　　处：《税务研究》2008年第1期49-53,共5页

摘　　要：作为税法体系建设的灵魂和核心,税收基本法曾被列入三届人大立法规划,并受到了立法机关、行政机关和专家学者的广泛关注。本文通过对近20年我国税收基本法研究进程的梳理、研究成果的回顾以及对未来研究方向的展望,认为有关税收基本法的立法时机已日趋成熟,建议应将其继续列入第十一届全国人民代表大会立法规划,争取尽早立法,以推动我国的税收法治建设。As the soul and core of the construction of tax law system, the basic tax law had been placed on the legislative planning of three sessions of the National People＇s Congress of the People＇s Republic of China., drawing widespread attention from the legislatures, administrative machineries, experts and scholars. This paper combs out the research progress, reviewing the research findings over the past 20 years in the area of China＇s basic tax law, with an outlook on the future direction of research therein. It concludes that the legislative conditions concerning this law have been mature increasingly. Therefore, it suggests that this law to be made as soon as possible shall be placed on the legislative planning of the 11th National People＇s Congress to scale new heights in the construction of the taxation system.

关 键 词：税收基本法 研究进程 回顾展望 

分 类 号：D922.22[政治法律—经济法学]