我国税收法律制度存在的问题与完善思路

改革开放以来,我国税收法制建设有了较大进展,但与建立社会主义法律体系的要求和与西方发达国家税法体系相比尚存许多不足和需要解决的问题。完善我国税收法律制度的构想是:从观念培养入手,增强人们的权利义务观念;加快税收立法,提高立法质量和效率;加强税收执法,健全税收监督;深化税制改革,完善现行税制,使我国税收法律制度与国际接轨;建立网络化的税务资料共享体系。

The Problems in Our Country's Tax Laws and the Conceptions to Solve Them

Since our country adopted the reform and open policy, we have made great progress in constructing tax laws. But in comparison with advanced countries, there are still some weak points and something to be solved in these tax laws.They can't meet the demand of constructing socialist legal systems. The conceptions to perfect our country's tax laws and systems are as follows:1. beginning with cultivating people's conceptions on ratepaying,strengthening people's sense of ratepaying; 2. expediting tax lawmaking, improving the efficiency and quality of lawmaking; 3. intensifying executing the tax law, perfecting the measures of supervising imposing tax; 4. taking some proper measures to meet the demand of entering the WTO and make our country's tax laws and systems dovetail with those of other countries; 5. constructing a sharing system of tax information on the net.