税法体系

构建新世纪税法体系之探讨

A Probe into the Construction of Tax Law System in the New Century

论我国现行税法体系的问题与完善

On Problems and Improvements of the China ' Current Tax System

改革税制；税法体系的完善；

The tax system should be reformed . improving the taxation law system ;

我国现行的税法体系就是这种模式。

Our country is using the current mode .

税法体系结构不合理，缺乏权威性。

The structure of tax system is not reasonable and it is lack of authority .

税法体系的完善；

Improving the taxation law system ;

然而，1994年税制改革仅仅只是朝着重构我国税法体系这个漫长的道路上迈出了最初的一步。

However , the 1994 tax reform is only an initial step toward restructuring the Chinese tax system .

我国现行的税法体系中，对地方税收立法权限限制较为严格。

In the current system of tax law in this country , the restriction for local legislative competence of taxation is relatively strict .

目前我国已建立起一整套税法体系，但仍不完善。

Our country has set up whole set of the tax laws as a system currently , however they still need to be improved .

因为税收行政法律责任在税法体系中的稳定性，所以以什么样的法学视角进行研究是一个非常关键的问题。

Because of the stability of the tax administrative legal liability in the tax legal system , so it is very important to choose a legal research perspective .

接着，对税收筹划的背景进行了分析，包括说明现行税法体系，以及介绍税制环境和行政执法环境中纳税人享有的权利。

Then it introduces the background of tax planning , containing the present tax law organization system , rights of taxpayer in the taxation system and tax administration .

目前有一种颇为广泛的民意，美国的税法体系是为特殊利益团体而不是为普通的中产阶级纳税人服务的，而这些特殊利益团体的成员拥有天文数字的财富。

There 's a pretty wide sense that American tax code serves special interests in people who have phenomenal amounts of wealth , much better than it serves regular middle class tax payers .

1994年，我国进行了一次深刻的税收法制改革，从此以后一个新的税法体系开始运转，并在一段时期内对我国经济和社会的发展进程起到了积极的作用。

The Chinese government introduced comprehensive tax reforms in 1994 . A new tax system has been in operation since then and played a positive part in the course of economic and social developments .

根据世贸组织的规则和我国经济发展的实际，应尽快修改和完善税法体系。

It is proposed in this essay that the taxation law system in China should be revised and improved as soon as possible according to the WTO rules and the practice of Chinese economic development .

自1994年分税制改革开始，税法体系日益充实与丰富，立法水平不断提高，其中尤以企业所得税的立法发展进程最为引人注目。

Since the reform of the tax system in 1994 , the tax legislation has increasingly enriched . And the standard of the legislature has improved continuously , particularly in the areas of corporate income tax law .

以完善我国税收担保制度，更好的维护纳税人和其他当事人的合法权利，保障我国税收债权的实现，健全我国税法体系。

In this way , we can perfect the tax guarantee system , to protect the national tax revenue and legitimate interest of tax payer and other parties involved in a better way and improve the tax system in our country .

但需要指出的是，与市场经济发展尤其是公共财政法制建设的要求相比，不仅现行税收法律存在诸多问题，而且完整的税法体系也尚未建立。

Therefore , it is urgent to perfect current tax law , which is not only required by socialist market economy , public finance system , but also perfection of the Chinese law system and the realization of governing tax by law .

现行税法体系中，增值税制度具有多环节征收、税不重征的基本特征，其特有的公平、透明与普遍征收原则对于抑制企业偷、漏税发挥了有效的作用。

In current tax system , the VAT tax system has the basic characteristics , that is " Multi-link collection and no double taxation ", its inherent fairness , transparency and the principle of universal collection has played an effective role in controlling tax evasion .

效果是有的，但也仍然存在很多不足，比如我国目前不仅没有真正意义上的环境税，也缺乏必要的完整系统的环境税法支撑体系。

These measures are effective , but there are still many deficiencies , such as our country at present not only lack real sense of environment tax , also lack the necessary complete system environment supporting system of tax law .

试析税法宏观调控体系之完善

An Analysis on the Perfection of Macro-regulation-and-control System of Tax Law

就在我们奠定上述基础的同时，我们还在努力清除阻碍竞争的种种障碍（从税法到监管体系等），首先就是对政府各部门的规章展开新的评估。

Even as we lay this foundation , we are working to knock down barriers that make it harder to compete , from the tax code to the regulatory system starting with a new government-wide review of regulations .

税法必须自成体系，不能以财务会计制度代替税法。

The tax law must be a unique system instead of the financial accounting system .

降低赤字，改革税法，完善移民体系，摆脱对进口石油的依赖，我们还有更多的工作要完成。

Reducing our deficit . Reforming our tax code . Fixing our immigration system . Freeing ourselves from foreign oil .

最终，将税收法律行为与税法上的事实行为一起，初步构建了税法上行为的体系。

Finally , the author designs the system of act of tax law with two basic elements which are the legal act in tax law and real act of tax law .

必须转变税法调控目标，重塑税法调控机制，构建科学的税法宏观调控体系，保持我国经济持续、协调、健康发展。

Therefore , we must change its regulation and control object of tax law , remodel the system and construct a scientific macro-regulation-and-control system to develop a continuous , harmonious and healthy economy in our country .

为进一步总结我国现行税法遵从度评价实践的经验和不足，为完善税法遵法度评价体系提供借鉴。

It is necessary to further sum up experience and lessons of present practice on tax compliance review in China and to provide reference to improving tax compliance review system .

为了鼓励人们遵守税法，相关刑法规定应当简明、直接，并且其用语应当具有较广的涵盖面，以使它适用于税法体系下的每一个纳税主体。

To encourage compliance with civil tax laws , the related criminal statutes must be simple , direct , and written in broad language which make them applicable to every entity in the tax system .