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论我国税法体系的改革
引用本文:郑英伟,栾颖娜,王伟强.论我国税法体系的改革[J].鸡西大学学报,2002(4).
作者姓名:郑英伟  栾颖娜  王伟强
作者单位:黑龙江科技学院
摘    要:我国税制改革以来,新税制取得了一定的成功并促进了经济的发展,但是在世界经济大融合的今天,随着市场经济的发展,逐渐暴露出一些问题。本文拟通过对现行税法体系的分析,提出了一些自己的观点和建议,指出了完善的税法体系对经济的促进作用,阐明了作者对税法体系的认识和思路。

关 键 词:税收  税法体系  立法  执法  司法  税制  征收

On the Tax-law System Reform in Our Country
Zheng Yingwei Luan Yingna Wang Weiqiang.On the Tax-law System Reform in Our Country[J].JOurnal of Jixi University:comprehensive Edition,2002(4).
Authors:Zheng Yingwei Luan Yingna Wang Weiqiang
Institution:Zheng Yingwei Luan Yingna Wang Weiqiang
Abstract:After the tax policy reformed,new tax policy has aachieved a certain success,and promoted the economy development.However,nowadays economy in the world mixes together,and with the development of market economy,some problems have appeared.The article analyse the cuurent tax-law system,and raise somevieaw and suggestions.It points out the perfect tax-law system will improve theeconomy development,and it explains the au- thors' understanding andthinking about tax-law system.
Keywords:taxrevenue  tax-law system  legislation  execute  execute the law  Administration of justice  tax policy  hevy
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