税收工作之两大难题

• 作 者: 许赞霖
• 机 构: 云南省国家税务局
• 出 处: 税务研究
• 发表日期: 2004年09期
• 关键词: 税务机关 依法治税 税务人员 收入计划 国税局 征纳关系 履行纳税义务 国家税务局 征管制度 税制改革

一、关于依法治税(一)当前依法治税面临的主要挑战1.法治方面的挑战。一是法制不健全。至今尚无税收基本法，现有税收法规层次低，刚性不足，且税法的规定过于粗放，原则性强，操作性差。在税收实践中，各税种对同一经济行为的解释往往不尽一致。在日常征管中，经常是用后来制?

First, on the tax according to law (A) the current legal challenges facing the main challenges 1. The challenges of the rule of law. First, the legal system is not perfect. So far there is no basic tax law, the existing low levels of tax laws and regulations, lack of rigidity, and the provisions of the tax law is too extensive, principled, poor operability. In the practice of taxation, the explanations of the same economic activities by tax categories are often not the same. In the daily collection, often used later system?