趣谈新《征管法》与兵书《三十六计》

• 作 者: 周文生 邓辉
• 机 构: 平舆县地税局,平舆县地税局
• 出 处: 河南税务
• 发表日期: 2004年期
• 关键词: 征管法 三十六计 诗以言志 载道 扣缴义务人 随手拈来 税务人员 上屋抽梯 税款流失 税务机关

俗语说:文以载道,诗以言志。新征管法虽然是一部税收领域的程序法,但也不免被打上生活的烙印。笔者近日偶读兵书《三十六计》,窃与新《征管法》中若干条款联系起来,若有感悟。随手拈来做涂鸦一篇,虽有牵强附会之嫌,但为求学计,且做“抛砖引玉”耳。

As the saying goes: Wen to carry, poetry and ambition. Although the new tax collection and management law is a tax field of procedural law, but also inevitably be branded life mark. Recently, I have read the even-numbered martial art book “Thirty-six”, theft and the new “Collection and Management Law,” a number of terms linked, if sentiment. Doing random graffiti, although a far-fetched suspicion, but for the purpose of learning, and do “initiate” ears.