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《中共中央关于全面深化改革若干重大问题的决定》将“落实税收法定原则”第一次写入党的纲领性文件,第十二届全国人大二次会议对该原则并作出首次公开回应。可以预见,我国税收立法的顶层设计将得到加强。本文就落实税收法定原则的立法问题谈几点看法。
The CPC Central Committee’s Decision on Some Important Issues in Deepening the Reform in All Its Aspects sets the programmatic document for the first time that “the implementation of the statutory principle of tax revenue” has been written into the party. The second public meeting of the 12th NPC has made an initial public response to this principle. It is foreseeable that the top-level design of China’s tax legislation will be strengthened. This article on the implementation of the statutory principle of tax revenue legislation to talk about several issues.