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一、我国现行税制存在的主要问题 (一)税收法制不健全,不适应发展市场经济的需要。市场经济是价值经济、交换经济、竞争经济、信用经济和法律经济的统一,要发展市场经济必须有健全的法律作保障。但是从我国目前的税收法制状况来看,与发展市场经济的要求相差甚远。一是税收立法不完善。目前我国除涉外两个所得税法是由全国人大正式立法外,其余都是以草案或暂行条例的形式由国务院公布执行,由于未经人大正式立法,法律地位不高,从
First, the main problems existing in China’s current tax system (a) the tax legal system is not perfect, not suited to the needs of the development of market economy. Market economy is the unity of value economy, exchange economy, competitive economy, credit economy and legal economy. To develop a market economy, there must be a sound law as a guarantee. However, judging from the current tax legal system in our country, there is a long way to go to develop the market economy. First, tax legislation is not perfect. At present, except that the two income tax laws concerning foreign affairs are formally enacted by the NPC, the rest are promulgated and implemented by the State Council in the form of drafts or interim regulations. Since the NPC did not have formal legislation and the legal status is not high,