制定我国税收基本法应具备的特征刘隆亨，赵素苓，钱臻根据全国人大常委会和国务院“八五”、“九五”期间立法规划的要求，着手起草制定我国税收基本法，这对于规范政府和纳税人的征纳税行为，巩固和发展税制改革的成果，加强和完善税收立法、执法和司法活动，充分发挥税... Drawing up the Characteristics of the Basic Tax Law of Our Country Liu Longheng, Zhao Sueling and Qian Zhen started drafting and drafting the basic taxation law of our country in accordance with the requirements of the NPC State Planning Commission and the Legislative Planning during the “Ninth Five-Year” People’s tax collection and tax behavior, consolidate and develop the results of tax reform, strengthen and improve tax legislation, law enforcement and judicial activities, give full play to tax ...