| 我国税务执法中存在的问题及对策研究 |
| |
| 引用本文： | 王相坤.我国税务执法中存在的问题及对策研究[J].江西师范大学学报(哲学社会科学版),2007,40(2):104-108. |
| |
| 作者姓名： | 王相坤 |
| |
| 作者单位： | 北京大学,法学院,北京,100871 |
| |
| 摘 要： | 税务执法是税法运行的重要环节,是税法目标实现的保证。对税务执法存在问题进行探讨并进行对策研究实有必要。我们首先对税务执法的概念进行了界定,在此基础上梳理了当前税务执法过程中存在的若干问题,并分析了其产生的原因,最后从立法和救济两个层面进行了对策研究,以期对税务实践提供有益的参考。
|
| 关 键 词： | 税法 税务执法 税务救济 |
| 文章编号： | 1000-579(2007)02-0104-05 |
| 修稿时间： | 2007年3月15日 |
Research on Problems and Countermeasures in China's Tax Administration |
| |
| WANG Xiang-kun.Research on Problems and Countermeasures in China''''s Tax Administration[J].Journal of Jiangxi Normal University(Philosophy and Social Sciences Edition),2007,40(2):104-108. |
| |
| Authors: | WANG Xiang-kun |
| |
| Abstract: | Taxation administration is an important step in the execution of tax law,and is the guarantee for the realization of the aims of tax law.The research on problems and countermeasures in the taxation administration of China thus becomes very necessary.In this article,the author first gives a definition for the concept of taxation administration;then he sorts out the various problems and analyzes their corresponding causes in the process of taxation administration;he finally puts forward some advises on the legislative and remedy measures for such problems.The author hopes that his research will be conducive to the China taxation practice. |
| |
| Keywords: | tax law taxation administration tax remedy |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
