论税收执法权的监督制约

Restriction and Supervision of Law Enforcement Power on Tax

依法治税是依法治国方略的重要组成部分 ,是建设社会主义法治国家的客观需要 ,也是建立和发展社会主义市场经济的必然要求。强化税收执法权的监督制约 ,规范税收执法行为 ,是依法治税的关键之一。本文在分析当前我国税收执法存在的问题及原因的基础上 ,论证了税收执法权的监督制约 ,并提出了强化税收执法监督的对策措施。

Taxation administration by law has become an important element of the strategy of rule by law as well as a necessity of establishing and developing the socialist market economy. The most critical things to do are to strengthen the supervision and restriction of law enforcement power on tax and standardize behaviors of law enforcement. Based on a analysis of the existing problems of law enforcement on tax and reasons for them, the paper testifies the supervision and restriction of law enforcement power on tax and puts forward some countermeasures to strengthen them.