我国税收选择性执法现象研究——由国税发[2009]85号“关于加强税种征管促进堵漏增收的若干意见”引发的思考

Research on the Selective Law Enforcement of the Tax in Our Country

随着我国经济的发展和税制结构的复杂化,选择性执法成为我国税收执法领域常见的现象。造成税收选择性执法的原因可以概括为需要税收执法者处理的事项越来越多、可供税收执法者利用的资源有限、税收执法者与纳税人信息不对称。分析我国税收选择性执法的积极意义。

With China s economic development and the complication of the tax system,selective law enforcement has become a common sense in the field of tax law enforcement.The reasons of selective tax law enforcement include the increasing matter needed to deal with,the limited resource and the information asymmetry between the tax law-executor and the taxpayer.After analyzing the significance of the selective tax law enforcement,the paper gives the proposals to improve the system of tax selective law enforcement in o...