1) the legislation of General Tax Law of China
《中国税法通则》主法
3) General Tax Law of German
《德国税法通则》
1.
Analysis of Reference of General Tax Law of German to Legislation of China;
试析《德国税法通则》对我国当前立法的借鉴意义
4) the general tax law
税法通则
1.
As far as the establishment of the general tax law is concerned, lots of studies and explorations have been done in China.
随着税收在现代社会生活中地位的提升以及依法治税理念的普及和深入,人们对税收法制体系建设的要求也越来越高,我们亟需制定一部税法通则,规定有关税收立法、税收执法、税收司法、税收守法以及税收法律监督的具有共通性的基本问题,用来统领、约束、指导、协调各单行税收法律、法规、规章等,提升税收法律体系的整体效力级次,从而实现税收民主化和依法治税的目标。
6) General Rules of Chinese Tax Law
税收通则法
1.
On Legislative Issues of General Provisions in the General Rules of Chinese Tax Law;
中国税收通则法总则编立法问题研究
补充资料:主法
1.王法。 2.主管法令。
说明:补充资料仅用于学习参考,请勿用于其它任何用途。
参考词条