摘要
本文将管理学中的"过程控制"理论引入规范税收执法课题中,希冀把ISO9000质量管理标准中的"全员参与、过程控制、持续改进"的管理理念融入税收执法中。从界定"控制"、"过程控制"的内涵入手,研究其理论前提;通过对"过程控制"理论的先进性、税收执法的单方意志性、自由裁量性和效力先定性以及税收执法现状的分析,得出税收执法引入"过程控制"理论的必要性。提出税收执法过程控制应达到的三个理想目标及加强税收执法过程控制的八项具体措施。
The author draws the management theory of Process Control into the issue of tax law enforcement and hopes to introduce the standards of of ISO9000 which are Full Participation,Process Control,Continuous Improvement.From the definition of Control,Process Control and the research of its theoretical premise;and according to the analyesing the advanced nature of Process Control,unilateral will of the tax law enforcement,free discretion and pre-definition effect and gets the conclusion.At last the paper expounds...
出处
《行政与法》
2008年第12期48-50,共3页
Administration and Law
关键词
税收执法
控制
过程控制
tax law enforcement
control
process control
