税收基本法

从国际比较看我国建立税收基本法的必要性及可行性

On the Necessity and Feasibility about Establishing The Tax Basic Law in China

其次，制定税收基本法是完善我国税收法律体系的需要。

Secondly , legislation of tax basic law is a requirement to perfect tax law system in our country .

我国税收基本法研究basic载体中，经测序鉴定插入序列的正确性。

Study on Basic Tax Law of China basic vector .

税收基本法的母法地位质疑&兼论税收基本法的价值

Questioning the Status of Parent Law of the Basic Taxation Law

第二部分对税收基本法的调整对象&税收法律关系进行分析，主要包括其含义、构成要素和本质。

The first part is the definition and analysis of taxation basic law .

刍议税收基本法立法的几个基本问题

Some Basic Problems about Legislation of Revenue Basic Law

关于制定《税收基本法》的思考

Thinking About Constitution Of Basic Taxation Law

第二部分主要探讨了我国税收基本法的立法模式。

In the second part , we mainly discuss the legislation modes of our basic tax law .

最后，税收基本法立法是提高税收执法和司法水平的需要。

Finally , legislation of tax law is a requirement that can promote the level of national legislation and law-enforcement .

研究制定税收基本法，逐步建立起以税收基本法为主导，以税收实体法和税收程序法为两翼的三位一体的、完备的税收法律体系。

Study and legislate basis tax law . Establish tax juristic system oriented by basic tax law , supported by tax entity law and tax process law .

第一部分主要探讨我国税收基本法立法的必要性。

Three main legislation problems of basic tax law in china as following : In the first , we discussed the necessity of legislation of basic tax law in china .

对确属地方税的税种如营业税、城市维护建设税等，应在《税收基本法》中明确其地方税的地位。

The taxes authentically belong to the local tax such as business tax , the town maintenance and construction tax , should be defined in the basic code of taxation .

本文主要分析基本原则的含义、作用以及具体内容。税收基本法的基本原则可以归纳为税收法定主义原则，税收公平原则和税收效率原则。

In the dissertation I mainly analyze its definition , role and contents , the basic principles of taxation basic law include taxation laws principle , taxation fair principle and taxation efficiency principle .

就模式选择来说，我国应立足本国国情，借鉴国外经验，来确定征税权宪法控制的模式，即宪法+税收基本法+税收单行法。

As for the mode choice , we should base our national conditions , use for reference of the foreign experience , to determine its mode , which is constitution with basic taxation law and taxation administrative law .

目前我国宪法中还没有明确税收法定主义原则；第二，缺少税收基本法，税收法律体系配套不完整。

At present , tax revenue legal principle is not made clear in constitutional law of this country ; secondly , there is a lack of tax basic law , and the complements for tax legal system are incomplete .