论文部分内容阅读
享有税收立法权的国家机关应当在有关社会组织与个人的民主参与下制定税收立法规划 ,以提高税收立法的质量、消除税收立法活动中的忙乱现象与矛盾结果 ,使税收立法与社会经济的发展协调运行。
State organs enjoying the tax legislative power should formulate tax legislative plans under the democratic participation of relevant social organizations and individuals in order to improve the quality of tax legislation and eliminate the hectic phenomena and contradictions in the tax legislative activities so that tax legislation and socio-economic development Coordinated operation.