浅谈税务行政处罚制度的完善

On Perfecting the Adiministrative Sanction System of Taxation

我国现行税务行政处罚制度在漏税、抗税、骗税以及罚款的标准等方面尚存在不完备之处。

AbstractThere are some imperfections, such as evading taxation, refusing to pay tax, defrauding taxes and the standard of imposing a fine in the administrative penalty of our current tax system, which should be impoved.