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《税收征管法》及其实施细则施行十余年来,从根本上加强和规范了我国税收征管工作。但随着我国社会主义市场经济的不断发展和依法行政工作的不断推进和实施,特别是我国《刑法》、《企业破产法》修订实施以后,税收征管实践中出现了许多新情况、新问题难以协调和解决,有的已经给具体执法工作带来了不可调和的矛盾和问题,直接影响到相关税收工作实践与基层日常税收执法的规范和效率。对此,本文提出若干建设性意见,以供参考。
The “Tax Administration Law” and the implementation details of the implementation of more than ten years, to fundamentally strengthen and standardize our tax collection. However, with the continuous development of China’s socialist market economy and the continuous promotion and implementation of the administration according to law, especially since the implementation of the Criminal Law and the Enterprise Bankruptcy Law in our country have been revised and implemented, many new situations have emerged in tax collection and administration. Coordination and resolution. Some have brought irreconcilable contradictions and problems to specific law enforcement work, which have a direct impact on the norms and efficiency of relevant tax work practices and grassroots daily tax law enforcement. In this regard, this paper put forward a number of constructive suggestions for reference.