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税收是一种法定的具有自身特征的分配手段,税与法是相互联系的整体,要做好税收工作,必须坚持以法治税。对此,大家的认识比较一致,但如何实现以法治税,法学界和税务界的理论工作者及实际工作者都提出了一些积极的建议和措施,有的观点比较一致,有的则不尽相同。本文拟就以法治税的必要性和当前存在的问题及对策谈些粗浅看法,以求教于专家学者
Taxation is a statutory means of distribution with its own characteristics. Taxation and law are interconnected entities. To do a good job of taxation, we must adhere to the principle of taxing the people by law. In this regard, we all know more consistent, but how to achieve the rule of law tax, law and tax field of theoretical workers and practitioners have put forward some positive suggestions and measures, some viewpoints are more consistent, while others are not the same. This article intends to talk about the necessity of law-based taxation and the current problems and countermeasures in order to learn from experts and scholars