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yi fa zhi shui zhong xu jie jue de wen ti
Author(s): 
Pages: 95
Year: Issue:  1
Journal: Taxation Research Journal

Abstract: <正>一、依法治税的前提是有法可依 尽管我国的税制改革、税收立法和税收司法工作都取得了巨大的成绩,但仍存在不少问题:立法程序繁锁,立法周期过长,税收法规层次低,缺乏权威性;税收法规不完备、不健全,一个税种,多个补充;税收立法--执法--守法过程未形成有效的监督检查机制,等等。我国税法建设应当注重吸收国外先进经验,当务之急是建立起相互独立的税收立法、执法和司法体系。
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