关于对制定税收基本法问题的研究杜萌昆一、制定税收基本法的必要性税收在现代国家政治经济生活中占有极为重要的地位。在经济发达国家中，税收已占国民生产总值的４０％左右，它是国家组织财政收入、调控经济、公平分配社会财富的重要工具，也是市场经济活动的主体──生... Study on the Issue of Basic Tax Lawmaking Du Mengkun, The Necessity of Formulating the Basic Tax Law Taxation occupies a very important position in the political and economic life of modern countries. In the economically developed countries, the tax revenue accounts for about 40% of the GNP, which is an important tool for the state to organize fiscal revenue, regulate the economy and equitably distribute social wealth, and is also the main body of market economy activities.