摘要
从域外对纳税担保制度的规定出发,通过研究我国纳税担保制度的现状,剖析现行制度存在的三个方面主要问题,提出完善纳税担保制度体系的基本思路和具体设想。为纳税担保制度正本清源,而且致力于解决实务中的可操作性问题,以此来觅求税收实体和税收程序能够统一在一个共同的精神追求和价值目标体系下,实现纳税担保制度的既定价值目标,进而完善我国税收法律制度,促进税收法治建设。
Through the analysis of foreign tax payment garantee system,the author studies the present situation of our system and then points out three major problems.The author brings up the basic ideas about how to improve our tax payment garantee system and presents a structural design.It may be a significant reform based on the common value and goal to improve our governance of tax regime by law both in substance and procedure aspects.
出处
《南华大学学报（社会科学版）》
2007年第1期77-81,共5页
Journal of University of South China(Social Science Edition)
关键词
纳税担保
法律性质
制度完善
tax payment garantee
legal character
improving system
