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首先,要解决提高税收的立法地位问题。当前我国税收的法律地位与税收法制建设需要不相匹配,税种的制定尚属于行政法规范畴,约束力低下。由于税收法制观念在部分纳税人和用税人的心目中淡薄等原因,导致税收信用性偏低,纳税和征税的随意性偏大。一方面是有些纳税人不依法纳税,抱?
First, we must solve the problem of raising the legislative status of taxation. At present, the legal status of taxation in our country does not match with the tax legal system construction needs, and the formulation of taxes belongs to the category of administrative regulations with low binding power. Due to the legal concept of tax in some taxpayers and taxpayers in the eyes of the light and other reasons, leading to low tax credit, tax and tax arbitrage is too large. On the one hand, some taxpayers do not pay taxes in accordance with the law.