| 依法治税是发挥税收职能的前提 |
| |
| 引用本文： | 肖振西.依法治税是发挥税收职能的前提[J].安阳工学院学报,2007(3):39-42. |
| |
| 作者姓名： | 肖振西 |
| |
| 作者单位： | 安阳工学院,北校区,河南,安阳,455000 |
| |
| 摘 要： | 税收不仅是筹集财政资金的工具,还是政府调节经济的重要杠杆和监督经济运行的重要手段。税收职能作用的发挥离不开好的税收环境,依法治税是发挥税收职能作用的重要前提,为此,必须强化依法治税体系,以促进税收职能的全面发挥。
|
| 关 键 词： | 税收职能 发挥 依法治税 前提 |
| 文章编号： | 1673-2928（2007）03-0039-04 |
| 修稿时间： | 2006-12-10 |
Tax Administration by Law is the Prerequisite to Bring the Functions of Taxation into Full Play |
| |
| XIAO Zhenxi.Tax Administration by Law is the Prerequisite to Bring the Functions of Taxation into Full Play[J].Journal of Anyang Institute of Technology,2007(3):39-42. |
| |
| Authors: | XIAO Zhenxi |
| |
| Institution: | Anyang Institute of Technology, Anyang 455000,China |
| |
| Abstract: | Taxation is not only a tool for collecting financial revenue,but also a lever for the government to adjust economy,also an important measure to supervise the economy. However,the functions of taxation can not do well without a good taxing environment. Taxation by law is an important prerequisite to bring the functions of taxation into full play. Therefore,we must strengthen the tax system to develop fully the functions of the tax. |
| |
| Keywords: | the functions of taxation bring into full play taxation by law prerequisite |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
