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中国改革开放30年——社会经济飞速发展的30年,法治建设日益完善的30年。在这期间,财税法治建设三十年取得了哪些成就?我们应从中吸取哪些经验和主要启示?如何进一步加快财税法制建设?本刊特邀中国法学会财税法学研究会副会长、北京大学特聘教授俞光远撰文回顾与分析,并提出了对现阶段财税法制建设的主要建议。
30 years of China’s reform and opening up - 30 years of rapid socio-economic development and 30 years of improving law and order. During this period, what achievements have been made in the fiscal and taxation rule of law construction over the past 30 years? What lessons should we learn from them and the major revelations? How to further speed up the construction of the fiscal and taxation laws and regulations? The magazine invited the vice president of the Tax Law Research Association of China Law Society and the chairperson of Peking University Professor Yu Guangyuan author review and analysis, and put forward the main recommendations of the current tax legal system.