| 对制定我国税法通则的思考 |
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| 引用本文： | 汤贡亮.对制定我国税法通则的思考[J].中央财政金融学院学报,2003(3):9-13. |
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| 作者姓名： | 汤贡亮 |
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| 作者单位： | 中央财经大学，北京100081 |
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| 摘 要： | 制定我国税法通则是完善税法体系、深化税制改革的需要，是坚持税收法定主义原则、依法治税的需要，应借鉴有关国家建立税收“母法”的经验，尽快制定我国的税法通则。
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| 关 键 词： | 税法通则 制定 中国 税收法定主义 |
| 文章编号： | 1000-1549(2003)03-0009-05 |
On Formulation of General Tax Law Rule |
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| TANG Gong-liang.On Formulation of General Tax Law Rule[J].Journal of Central University of Finance & Economics,2003(3):9-13. |
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| Authors: | TANG Gong-liang |
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| Institution: | TANG Gong-liang |
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| Abstract: | In China the formalation of general tax law rule will contribute to perfect tax law system, deepen tax syseem reform, persist in the principle of tax statutorism, and rule tax by law. To establish the general tax rule in China as early as possible,we must learn the experience from other countries to formulate our own tax constitution |
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| Keywords: | General tax law rule Tax statutorism Basic tax law |
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