论文部分内容阅读
税收回避制度是指税务机关的公务人员在行使职权过程中与所处理的法律事务有利害关系,为保证实体处理结果和程序进展的公平性,依法终止其职务的行使并由他人代理的一种法律制度。《中华人民共和国税收征收管理法》第十二条规定:“税务人员征收税款和查处税收违法案件,与纳税人、扣缴义务人或者税收违法案件有利害关系的,应当回避”。《征管法实施细则》将“征收税款和查处税收违法案件”的情况界定在:核定税款、调整税收定额、进行税务检查、
Tax avoidance system refers to the public servants of the tax authorities in the process of exercising their powers and the handling of legal matters have a stake in, in order to ensure that the entity to process the results and the progress of the fair, according to the law to terminate the exercise of their duties and represented by others Legal System. Article 12 of the “Law of the People’s Republic of China on the Administration of Tax Collection” stipulates: “When tax officials collect taxes and investigate cases of illegal tax revenue, they shall evade the taxpayers, tax withholding agents or tax-related offenses.” The Implementing Rules of the Law on the Administration of Taxation define the case of collecting taxes and investigating cases of illegal taxation as follows: verification of taxes, adjustment of tax quotas, inspection of taxation,