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在我国即将加入WTO的关键时刻 ,要进一步完善我国税收法律体系 :( 1)增强税收的透明度与法治化水平 ;( 2 )抓好税收的司法和执法工作 ;( 3)强化执法的统一性 ;( 4)提高税收执法的规范性。
At the crucial juncture of our country’s imminent accession to the WTO, we must further improve the tax legal system in our country: (1) to enhance the transparency and legalization of tax revenues; (2) to do a good job of judicial and law enforcement of tax revenues; (3) to strengthen the uniformity of law enforcement; (4) Improve the standardization of tax law enforcement.