税收法制建设是上层建筑的重要组成部分。
The tax legal system construction is the important part of the Superstructure.
控制税收成本应采取以下措施：加强税收法制建设；
Some measures should be taken in controlling tax cost:enforcing the legal construction of taxation;
随着对纳税人权益保护的重视，纳税人权益保护在税收法制建设中占有越来越重要的地位。
With the emphasis on the protection of the interests of taxpayers, to protect the interests of taxpayers in tax and legal system plays an increasingly important position.
目前我国无论是在税收理念、税收法制建设还是在税收执法过程中，都对纳税人权利保障重视不够。
At present, China both in the tax idea, tax the legal system or in the tax enforcement process, have paid insufficient attention to the protection of the rights of taxpayers.
目前我国无论是在税收理念、税收法制建设还是在税收执法过程中，都对纳税人权利保障重视不够。
At present, China both in the tax idea, tax the legal system or in the tax enforcement process, have paid insufficient attention to the protection of the rights of taxpayers.
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