注会税法基础第一章税法总论第三节税收立法与实施.pdfVIP

Chapter1GeneralTax

Law

Section3TaxLegislationandImplementation

ofTaxLaws

1.Taxlegislation(abilitylevel1)

(1)Overviewoftaxlegislation(understanding)

Taxlegislationreferstotheactivitiesinwhichthecompetentauthoritiesformulate,publish,amend,supplementand

abolishrelevanttaxlaws,regulationsandrubasedoncertainprocedures,followingcertainprincipandusingcertain

techniques.

[Examplequestion·Multiplechoicequestions]Taxlegislationincludesthefollowingactivitiesofthecompetentauthorities().

A.Formulaterelevanttaxlaws,regulations,and

ruB.Publishrelevanttaxlaws,regulations,

andruC.Modifyrelevanttaxlaws,

regulations,andruD.Abolishrelevanttax

laws,regulations,andru

【Answer】ABCD

2)Legislativeprincipoftaxationinmycountry(understand

（）

1.Theprincipleofstartingfromreality2.Theprincipleof

fairness3.Theprincipleofdemocraticdecision-making4.

Theprincipleofcombiningprincipleandflexibility5.The

principleofcombininglegalstabilitywithabolition,reform

andestablishment

(3)mycountry’staxlegislationandtaxlawadjustments(familiarity)

1.TaxLegislature

Ourcountryhasdifferentagenciesthatformulatetaxlawsandregulations,andtheirlegallevelsarealsodifferent:

1)TaxationlawsenactedbytheNationalPeople’sCongressandStandingCommittee

（。

2)Interimregulationsandregulationsformulatedbythe