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| | How to make out the law system for tax reform being built upon the foundation of private power?For answer this question,this article sets forth a full exposition on the following four respects:a.to make out the fundamantal tax law;b.to affirm the tax debt relation;c.to perfect the current legal entity;d.to supervice the legal act by executor of the taxation forcible execution. | | 如何使税收改革的法律体系建立在私有财产权保护的基础之上?从制定税收基本法,确认税收债务关系、完善现行实体法、监督税收行政执法行为四个方面作了阐述。 | | 文摘来源 | |   |
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