WTO体制下中国税收政策合法化问题研究(Study on the Legislation of China's Tax Policy under the System of WTO)

本书全面分析了我国税收政策合法化的历史与现状，考察了具有代表性国家税收政策合法化的现状及其成熟做法，提出并论证了税收法定原则、税收公平原则与税收政策合法化的内在逻辑关系，阐述了WTO的基本原则与基本制度对税收政策合法化所提出的要求，提出并论证了中国税收政策合法化的对策和建议。This book thoroughly analyzes the past and present of China's tax policy legalization and investigates the status quo of tax policy legalization in representative countries and their mature practices. The book puts forward and demonstrates the internal logical relations among the tax statutory principle, the principle of tax equity and tax policy legalization, expounding requirements for tax policy legalization made by basic principles and systems of WTO. It proposes and demonstrates countermeasures and advice of China's tax policy legalization.