| 刍议我国税收立法 |
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| 引用本文： | 李香菊.刍议我国税收立法[J].中央财政金融学院学报,2003(8):15-18. |
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| 作者姓名： | 李香菊 |
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| 作者单位： | 西安交通大学经济金融学院，西安710061 |
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| 摘 要： | 本从市场经济对税收立法的要求入手，分析了目前我国转型时期税收立法存在的主要问题。提出了新时期应进一步重视和加强税收立法工作，提高税收立法质量的设想。
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| 关 键 词： | 税收立法 立法原则 税法质量 |
| 文章编号： | 1000-1549(2003)08-0015-04 |
A Critical on Tax Legislation in China |
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| LI,Xiang-ju.A Critical on Tax Legislation in China[J].Journal of Central University of Finance & Economics,2003(8):15-18. |
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| Authors: | LI Xiang-ju |
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| Institution: | LI Xiang-ju |
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| Abstract: | Starting out from Marketing Economy on request of tax legislation ,analysis of exist some problem on tax legislation in transitional period. This paper come up with further consider and strengthen tax legislation, and how to improve quality of tax legislation. |
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| Keywords: | Tax legislation Principle of abide Tax quality |
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