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对税务机关执法活动进行有效监督,是保障依法行政的重要方面。但是,仅仅依靠税务机关的内部监督是不够的,还需要努力探索外部监督手段,形成监督的整体合力。
To effectively supervise the law enforcement activities of the tax authorities is an important aspect of safeguarding the administration according to law. However, it is not enough to rely solely on the internal oversight of the tax authorities, but efforts also need to be made to explore external monitoring instruments and form the overall synergy of supervision.