| 我国现行税法体系的缺陷及其完善思路 |
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| 引用本文： | 蔡秀丽.我国现行税法体系的缺陷及其完善思路[J].咸宁学院学报,2004,24(3):132-134. |
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| 作者姓名： | 蔡秀丽 |
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| 作者单位： | 咸宁学院,管理学院,湖北,咸宁,437005 |
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| 摘 要： | 随着经济发展的新形势和税收法制建设的新要求，我国现行税法体系存在着许多问题有待解决．本文指出了我国现行税法体系存在的若干问题，并就如何完善给出了一些具体的建议．
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| 关 键 词： | 税法体系 税收基本法 税收立法 |
| 文章编号： | 1006-5342(2004)03-0132-03 |
The Default of the Actual Tax Law System and Its Perfect Method in Our Country |
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| CAI Xiu-li.The Default of the Actual Tax Law System and Its Perfect Method in Our Country[J].Journal of Xianning College,2004,24(3):132-134. |
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| Authors: | CAI Xiu-li |
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| Abstract: | With new position of the economy development and new request of the revenue system, our actual tax law system has exposed many problems. The paper point out some problems in our actual tax law system, and the paper put forward some concretely advice to perfect our actual tax law system. |
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| Keywords: | Tax law system Basic law of taxation Tax legislation |
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