《立法法》与我国税收立法体系的完善  

On Perfecting the Legislative Code and the Tax Legislative System in China

作　　者：陈书全[1] 杨林[1] 

机构地区：[1]青岛海洋大学,山东青岛266071

出　　处：《税务与经济》2002年第6期1-4,共4页Taxation and Economy

摘　　要：《立法法》的颁布为我国税收立法体系的改革指明了方向,明确了其内部构成体系的权限与职责。依据《立法法》的规定,未来一段时间在完善我国税收立法体系的过程中,应采取的相应对策包括:尽快颁布税收基本法;逐步建立以税收法律为主、行政法规为辅的科学统一的税收立法体制;合理划分税收立法权限。The publishment of the Legislative Code shows a direction to our tax legislative system and defines the authority and duty inside the system. According to the Legislative Code, some countermeasures should be taken to perfect the tax legislative system, that is,a basic code of taxation should be published,a tax legislative system should be set up and a tax legislative authority should be divided.

关 键 词：税收立法体系 立法法 税收立法权限 中国 税收规章 行政法规 宪法 

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