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一、我国税收立法体制的现状 (一)我国现行税法体系。 现行税法体系主要体现在宪法、法律、行政法规、地方性法规制定上。宪法。《中华人民共和国宪法》是1982年12月4日第五届全国人大会议发布施行的,以后又分别于1988年4月12日,1993年3月9日和1999年3月15日三次进行修订。宪法的税收内容主要是“中华人民共和国公民有依照法律纳税的义务”。法律。全国人大及其常委会通过的税收法律共4部:《中华人民共和国农业税条例》(1985年6月3日)、《中华人民共和国外商投资企业和外国企业所得税法》(1991年4月9日),《中华人民共和国税收征收管理法》(1992年9月4日通过;1995年2月28日修正;2001年4月28日修订)《中华人民共和国个人所得税法》(1980年9月10日通过;1995年lO月31日修正;1999年
First, the status quo of China's tax legislative system (A) China's current tax law system. The current tax law system is mainly reflected in the constitution, laws, administrative regulations and local laws and regulations. constitution. The Constitution of the People's Republic of China was promulgated by the Fifth NPC Session on December 4, 1982 and was revised three times on April 12, 1988, March 9, 1993 and March 15, 1999 respectively . The constitutional tax content is mainly “citizens of the People's Republic of China have the obligation to pay taxes in accordance with the law.” legal. The National People's Congress and its Standing Committee adopted a total of four tax laws: “The People's Republic of China Agricultural Tax Regulations” (June 3, 1985), “People's Republic of China Enterprises with Foreign Investment and Foreign Enterprise Income Tax Law” (April 9, 1991 ), Law of the People's Republic of China on Administration of Tax Collection (Adopted on September 4, 1992; Amended on February 28, 1995; Amended on April 28, 2001) The Individual Income Tax Law of the People's Republic of China (September 10, 1980 Approved on January 31, 1995; revised in 1999