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无论是发达国家,还是发展中国家,税收都是财政生命的源泉,是国家经济建设和各种公益事业的支柱,人们把税收比作社会躯体的“血液”。血液流动不畅或供血不足,势必影响国家机器的正常运转。正因为如此,世界上许多国家都将税务机构置于十分重要甚至拥有一定特权的地位,以防止屡屡出现的暴力抗税给税收征管带来极大阻力。进入九十年代后期,税警制已并非梦想,它在世界诸国的展现,维护了税收的尊严。 一、美国:组建税警 众所周知,美国是当今世界上一个超级大国。它在政治、经济、文化等方面的反偷漏税和反逃税一样都服务于美国的战略政策目标。美国税收管理体制由联邦、州、地方三级构成。税务机构的主体是国税局(又称国内收入
Both developed and developing countries, tax revenue is the source of financial life, the pillar of national economic construction and various public welfare undertakings, and people compare tax to the “blood” of the social body. Bad blood flow or lack of blood, is bound to affect the normal operation of the state machine. Because of this, many countries in the world place the taxation authority in a position of importance or even privilege in order to prevent the recurrence of violent resistance taxation that has brought great resistance to tax collection and administration. Into the late nineties, tax police system is not a dream, it shows in all countries in the world, maintaining tax dignity. First, the United States: the formation of tax police As we all know, the United States is a superpower in today’s world. Its anti-tax evasion and anti-tax evasion in the political, economic and cultural fields serve the strategic goal of the United States as well. The U.S. tax administration system consists of federal, state and local levels. The main tax agency is the IRS (also known as domestic revenue