| 加入WTO后对我国现行税收立法模式的思考 |
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| 引用本文： | 闻兴明. 加入WTO后对我国现行税收立法模式的思考[J]. 西南政法大学学报, 2003, 5(1): 56-58 |
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| 作者姓名： | 闻兴明 |
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| 作者单位： | 重庆师范学院,重庆,400030 |
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| 摘 要： | 随着我国加入世界贸易组织的需要,我们应根据中国的国情和税收立击现状,建立适应中国社会主义市场经济运行机制客观要求的税收立法模式。
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| 关 键 词： | 我国 税收 立法 模式 思考 |
| 文章编号： | 1001-2397(2003)01-0056-03 |
| 修稿时间： | 2002-10-21 |
On the Patterns of Current Taxation Law After China''''s Entry of WTO |
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| WEN Xing-ming. On the Patterns of Current Taxation Law After China''''s Entry of WTO[J]. Journal of Swupl, 2003, 5(1): 56-58 |
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| Authors: | WEN Xing-ming |
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| Abstract: | The law of taxation in China,which is the important component of economic laws,ensures the realization of distribution among nation,enterprises and individual.Based on the current situation in China,this paper discusses the patterns of current taxation law after China' s entry of WTO,which will meet the requirement of socialist market-orient- ed economy. |
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| Keywords: | China taxation law patterns |
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