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英语翻译6 提高立法级次,保证政策的权威性和稳定性.税收法定原则是世界各国税法中的最为重要的基本原则,它要求税收立法必须

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英语翻译
6 提高立法级次,保证政策的权威性和稳定性.
税收法定原则是世界各国税法中的最为重要的基本原则,它要求税收立法必须具有高度的权威性,即应由国家最高权力机关制定.为此我国应该由全国人民代表大会制定《出口退税法》,规定、调整和理清出口退税政策、行政法规和部门规章的关系,明确出口退税的原则、法律定位以及程序,在法律层面上明确税务、海关、外汇管理局等部门的职责范围,避免由于不同部门规章制度的频繁变动,而影响出口退税政策的相对稳定.另外,出口退税政策的制定应保持较长时间的稳定性,法律频繁变动将会影响执行效力.
Six grades improve legislation,to ensure the authority and stability of the policy.Tax revenue legal principle is the world's most important basic principle in the tax law,which requires tax legislation must have a high degree of authority,which shall be formulated by the state supreme organ of authority.Therefore our country should be formulated by the National People's Congress (NPC),the export tax rebate act regulations,adjust and sort out the export tax rebate policy,the relationship between administrative regulations and department rules,clear the principle of export tax rebates,legal position and program,on the legal level clear tax,customs,foreign exchange administration departments of responsibility,avoid because of the different department rules and regulations change frequently,and affect the export tax rebate policy is relatively stable.In addition,the export tax rebate policy should maintain the stability of a long time,frequent changes will affect enforcement effectiveness.