关键词: 税收立法, 立法前评估, 评估程序

Abstract: The appraisal procedure before taxation legislation refers to such an appraisal procedure that the particular evaluation subject performs on the necessity and feasibility of the tax items being legislated, the legitimacy and reasonableness of tax law drafts and thecost-effectiveness and expected impact of tax legislationbefore the tax law drafts are submitted for voting in accordance with certain steps, time series and methods. This evaluation process before taxation legislation has several functions, such as preventing vacant evaluation system, optimizingthe configuration of the resources beingevaluated, excluding willfulness and arbitrariness, and justifying the evaluation results. The construction of the process should follow the principles of participation, openness, fairness, proportionality. The basic evaluationprocess before taxation legislation includes the three stages of starting, executing andresponding, each should abide by the corresponding request of the process.

Key words: taxation legislation, evaluation before legislation, appraisal procedure