我国税收立法技术现状与改进  

An Analysis of Current Situation of Tax Legislative Technique

作　　者：黄靖翔[1] 岳树民[1] 

机构地区：[1]中国人民大学中国财政金融政策研究中心

出　　处：《税务研究》2011年第6期49-53,共5页

摘　　要：税收法制化进程不仅需要完善税法的结构和内容,更要改善税收法律的立法质量。只有提升税收立法技术,综合利用立法预测、立法规划、立法表述等各立法环节的科学化方法和操作技巧,才能改善税收法律质量,进而完善税法的结构和内容。The process of tax institutionalization contains not only the improvement of the construction and content of tax law but also the improvement of the quality of legislation. This paper argues that the process of tax institutionalization depends on the advanced technology for tax legislation. The paper gives some suggestions on comprehensive utilization of the scientific methods and operation skills in the legislation procedure such as legislation forecast, legislation plan, legislation formulation and legislation systematization.

关 键 词：税收立法 税收立法技术 立法规划 

分 类 号：D922.22[政治法律—经济法学] F812.42[政治法律—法学]