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按照“八届”、“九届”、“十届”全国人大常委会立法规划的要求,近期全国人大财经委员会已正式启动对税收基本法的起草工作,并争取在“十五”计划末期或十届人大常委会任期终了时完成。制定我国税收基本法是我国税收法制的重大事件,是健全和完善我国税收法律体系的迫切需要。它对于规范政府和纳税人的征纳税行为,对于巩固和发展税制改革的成果,对于加强和完善税收立法、执法和司法活动,充分发挥税收的职能和税法的功能作用,促进我国市场经济的发展和完善有着重大的意义。
In accordance with the requirements of the legislative plan of the “Eighth,” “Ninth and Tenth” NPC Standing Committees, the Financial and Economic Committee of the NPC has officially started the drafting work of the Basic Taxation Law and is trying to finalize the Tenth Five-Year Plan The NPC Standing Committee at the end of the term completed. The formulation of the basic tax law in our country is a major event in our country’s taxation law and the urgent need to improve and perfect our tax legal system. It is to regulate the government and taxpayers tax collection behavior, for the consolidation and development of the results of the tax reform, to strengthen and improve tax legislation, law enforcement and judicial activities, give full play to the tax function and the function of the tax law to promote the development of China’s market economy And perfect has great significance.