论文部分内容阅读
本文对现行税收执法责任设定中存在的问题做了具体分析,并就如何科学设定税收执法责任提出建议。即要结合税源专业化管理新模式的推行,遵循权责统一、能责匹配的原则,充分考虑税收执法人员的专业能力、部门职能分工、制度执行的客观条件、纳税人的法律遵从责任等因素,科学界定税务干部应承担的税收管理职责,正确处理好加强征管、履行职责与防范税收执法风险的关系。
This article makes a concrete analysis of the problems existing in the current tax law enforcement responsibility setting and puts forward suggestions on how to set the tax law enforcement responsibility scientifically. That is to be combined with the implementation of a new mode of specialized management of tax sources, follow the principle of the unity of power and responsibility and the principle of responsibility and responsibility, give full consideration to the professional abilities of tax law enforcement officials, division of functions of departments, objective conditions of system implementation and taxpayers’ legal compliance responsibilities , Scientifically define the responsibility of tax cadres should assume the responsibility of tax management, correctly handle the relationship between strengthening the collection and management, performing their duties and preventing tax law enforcement risks.