The dissertation emphasize that the basic principles not only is the spirit of legislation, but also should be regulated as parts of laws during the taxation basic law.
本文认为这些基本原则不仅应作为一种立法精神,也应作为法律规范的一部分在税收基本法中明确规定。
参考来源 - 建立我国税收基本法的思考Building the tax basic law to improve the tax system is a great project of our country.
制定我国税收基本法是完善税法体系的需要,是我国税收立法的一项重大工程。
参考来源 - 关于我国建立税收基本法的研究建议Therefore, scholars have made a lot of discussions during recent years and they all agreed about one conclusion: we must establish our nation’s basic law of taxation.
因此,近年来学界对出台税收基本法作了很多探讨,一致认为我国亟待建立税收基本法。
参考来源 - 关于制定我国税收基本法若干问题的研究·2,447,543篇论文数据,部分数据来源于NoteExpress
应用推荐