八论税制改革——关于税收立法  

On Tax Reform Ⅷ——About Taxation Legislation

作　　者：康建军[1] 李彩青[1] KANG Jian-jun;LI Cai-qing(Shanxi Finance ＆ Taxation College,Taiyuan,Shanxi 030024,China)

机构地区：[1]山西省财政税务专科学校,山西太原030024

出　　处：《山西财政税务专科学校学报》2018年第2期8-11,共4页Journal of Shanxi Finance & Taxation College

摘　　要：依法治税是税收工作的永恒主题,依法治税的核心内容和手段是税收法制的建设。税收法制建设本身就是一个包括立法、执法、司法、守法、法律监督和税务行政管理等在内的统一体,其中税收立法是依法治税的前提和必要保证。只有实现税收立法先行,依法治税才有法可依;只有实现税收立法高质量,才能保证依法治税高效能。改革开放以来,我国经过数次税制改革,已建立起基本符合我国新时代要求的税收体系,税收立法的程序更加科学,立法级次更趋合理。但是,不可否认现阶段我国税收立法仍然存在诸多问题,直接影响依法治税的进程和实效。Tax regulation by law is the everlasting theme for taxation, of which the core content is legal construction on taxation. In the construction, law making, law enforcement, justice, law abiding, legal supervision and tax administration shall all be unified, and tax regulation is the precondition and guarantee of the system. Only if taxation legislation’s power were enlarged, related laws could be offered to abide by; only if taxation legislation’s quality were improved, a higher efficiency in tax administration by law could be increased. After reform and opening-up, China has carried out several tax reform, during which time a basic tax system which is applicable for China has been built up, with a more scientific tax legislation process and more rational legislation levels. But it also cannot be denied that there exist some problems in tax legislation which maybe directly influence on the progress and actual effect of tax regulation by law. Key words：

关 键 词：税收 立法 缺失 

分 类 号：F810.422[经济管理—财政学]