论文部分内容阅读
2008年的全国人大常委会工作报告指出:要进一步加强和改进立法工作,确保到2010年形成中国特色社会主义法律体系。应该说,在这一法律体系中,税法的整体框架也是重要组成
The report on the work of the NPC Standing Committee in 2008 pointed out: We must further strengthen and improve the legislative work so as to ensure the formation of a socialist legal system with Chinese characteristics by 2010. It should be said that in this legal system, the overall framework of tax law is also an important component