完善税法体系是我国税收改革的重要方面  

On Perfecting the Tax Law System

作　　者：张松[1] 

机构地区：[1]长春税务学院税务系,吉林长春130021

出　　处：《税务与经济》2001年第5期4-7,共4页Taxation and Economy

摘　　要：为了应对加入WTO之后的种种挑战 ,我国迫切需要构建以税收基本法为核心的完整税法体系 ,进一步完善实体税法 ,强化程序税法 ,努力提升税法的协调性、可操作性 ,提高税法级次。从某种意义上说 。Faced with the challenges after entering into the WTO,a perfect tax law system based on the basic tax law should be set up immediately,a real tax law should be completed,procedural tax law should be strengthened,coordination and manipulation of tax law should be improved,and the levels of tax law should be raised.In a sense,the re-establishment of the tax law system is a decisive factor whether our economic law system is adapted for global economy after we enter into the WTO.

关 键 词：税法体系 税收基本法 税收程序法 中国 税收改革 WTO 

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