论文部分内容阅读
【编者按】中共十六届三中全会通过了《中共中央关于完善社会主义市场经济体制若干问题的决定》,为我国未来财税法的发展设计了宏伟的蓝图与基本的框架,十届人大立法规划对于财税法治建设给予了高度重视,十届人大二次会议通过的《宪法修正案》为我国未来的财税法治建设奠定了坚实的基础,可以预见,未来五年乃至二十年将迎来我国财税法发展的春天。为贯彻落实中央决定、推动中国
[Editor’s note] The Third Plenary Session of the 16th CPC Central Committee passed the Decision of the CPC Central Committee on Some Issues Concerning the Improvement of the Socialist Market Economic System, which has provided a grand blueprint and a basic framework for the future development of China’s fiscal and tax laws. The 10th NPC The planning attaches great importance to the rule of law in finance and taxation. The “Amendment to the Constitution” passed at the Second Session of the Tenth NPC has laid a solid foundation for the future construction of the fiscal and tax laws in our country. It can be predicted that in the next five to 20 years, China will usher The development of fiscal and tax law of the spring. To promote the implementation of the Central Government’s decision