引言我国现行的税收制度,是在1993-1994年大规模税制改革的基础上形成的。历经近20年的实践和不断调整,已经有了很大的进步,并为我国社会经济的快速发展起到了促进作用。但是,相比于很多国家的税收立法和司法,我国的税收立法仍然较 Introduction The current tax system in our country was formed on the basis of a large-scale tax reform from 1993 to 1994. After nearly 20 years of practice and continuous readjustment, great progress has been made and it has played a catalytic role in the rapid social and economic development of our country. However, compared with tax legislation and judicature in many countries, our country’s tax legislation is still relatively more