《立法法》与我国税收立法体系的完善

发布时间：2018-11-07 11:27

【摘要】：《立法法》的颁布为我国税收立法体系的改革指明了方向,明确了其内部构成体系的权限与职责。依据《立法法》的规定,未来一段时间在完善我国税收立法体系的过程中,应采取的相应对策包括:尽快颁布税收基本法;逐步建立以税收法律为主、行政法规为辅的科学统一的税收立法体制;合理划分税收立法权限。
[Abstract]:The promulgation of the Legislative Law points out the direction for the reform of the tax legislation system in our country, and clarifies the authority and responsibility of the internal constitution system. According to the provisions of the Legislative Law, in the process of perfecting the tax legislation system in the future, the corresponding countermeasures should be taken, including: promulgating the basic tax law as soon as possible; We should gradually establish a scientific and unified tax legislation system with tax laws as the main body and administrative regulations as the supplement, and reasonably divide the tax legislative authority.
【作者单位】：青岛海洋大学青岛海洋大学
【分类号】：D922.22

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