摘要
如何使税收改革的法律体系建立在私有财产权保护的基础之上?从制定税收基本法,确认税收债务关系、完善现行实体法、监督税收行政执法行为四个方面作了阐述。
How to make out the law system for tax reform being built upon the foundation of private power? For answer this question, this article sets forth a full exposition the following four respects: a. to make out the fundamantal tax law; b. to affirm the tax debt relation.c. to perfect the ourrent legal entity ; d. to superviee the legal act by executor of the taxation forcible execution.
出处
《怀化学院学报》
2006年第3期46-48,共3页
Journal of Huaihua University
基金
湖南省社科联规划课题"私有财产权保护下的税法改革"的阶段性成果之一。项目编号:0405028。
关键词
私有保护
税法改革法律体系
税收基本法
税收债务关系
the protection of private power
the law system for tax reform
the fundamantal tax law
the tax debt relation