| 构建新世纪税法体系之探讨 |
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| 引用本文： | 刘勤. 构建新世纪税法体系之探讨[J]. 贵州警官职业学院学报, 2003, 15(6): 60-62,71 |
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| 作者姓名： | 刘勤 |
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| 作者单位： | 贵阳市国税局,贵州,贵阳,550001 |
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| 摘 要： | 依法治税是依法治国的重要组成部分,其实现有赖于建立一个科学、完善、公平、合理的税收法律体系,所以应构建一个以税收基本法为统帅、税收实体法和税收程序法并行和以流转税法和所得税法为主体的复税制实体税法体系。
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| 关 键 词： | 税法 体系 构建 |
| 文章编号： | 1671-5195(2003)06-0060-03 |
| 修稿时间： | 2003-09-11 |
A Probe into the Construction of Tax Law System in the New Century |
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| LIU Qin. A Probe into the Construction of Tax Law System in the New Century[J]. Journal of Guizhou Police Officer Vocational College, 2003, 15(6): 60-62,71 |
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| Authors: | LIU Qin |
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| Abstract: | Managing tax affairs according to law is an important component part of run ning a country in accordance with law and its ac-complishment depends on a scie ntific,perfect,fair and reasonable legal system of taxation.Therefore,we should establish a compound tax system,which includes substantive law as well as proced ural law and is composed mainly of floating and income tax law. |
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| Keywords: | tax law system build |
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