节点文献
论我国税法体系的改革
On the Tax-law System Reform in Our Country
【摘要】 我国税制改革以来,新税制取得了一定的成功并促进了经济的发展,但是在世界经济大融合的今天,随着市场经济的发展,逐渐暴露出一些问题。本文拟通过对现行税法体系的分析,提出了一些自己的观点和建议,指出了完善的税法体系对经济的促进作用,阐明了作者对税法体系的认识和思路。
【Abstract】 After the tax policy reformed,new tax policy has aachieved a certain success,and promoted the economy development.However,nowadays economy in the world mixes together,and with the development of market economy,some problems have appeared.The article analyse the cuurent tax-law system,and raise somevieaw and suggestions.It points out the perfect tax-law system will improve theeconomy development,and it explains the au- thors’ understanding andthinking about tax-law system.
【关键词】 税收;
税法体系;
立法;
执法;
司法;
税制;
征收;
【Key words】 taxrevenue; tax-law system; legislation; execute; execute the law; Administration of justice; tax policy; hevy;
【Key words】 taxrevenue; tax-law system; legislation; execute; execute the law; Administration of justice; tax policy; hevy;
- 【文献出处】 鸡西大学学报 ,Journal of Jixi University , 编辑部邮箱 ,2002年04期
- 【分类号】D922.22
- 【下载频次】78