税收程序法

我国缺少统一的税收程序法。

There is a lack of unified law of tax procedure .

论税收程序法的法域属性及税收关系划分

On Scope of Law Attribution of Taxation Procedures Law and Division of Taxation Relationship

税收程序法的基本功能就是阐明课税事实、确定税额、保证税收的实现。

The basic function of the procedural tax law is to decide the fact , to decide the tax amount and to realize the tax .

税收程序法是具有特定内涵、范围、属性的法律现象，具有作为相对独立的法域进行研究的品格。

Being a kind of legal phenomenon with specific connotation , sphere and attribute , taxation procedures law is worth studying as an independent scope of law .

为了实现现代税法的财政目的和经济干预目的，现代税法在结构上分化出税收实体法与税收程序法两个重要部分，并具有各自所要实现的具体功能。

To achieve the revenue purpose and the economic interference purpose , modern tax law structurally develops to two significant parts : substantive tax law and procedural tax law which respectively have it ' specific function .

着重论述偷税罪客观方面的三项要求：一是行为的违法性，包括违反税收实体法和税收程序法；

I stress on three requests to the objective aspects of the crime of evading taxes . The first is the illegality of the action , which includes the break of tax material law and the tax procedural law .

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 .