我国现行税收文书送达制度的完善

The Improvement of Current Tax Document Delivery System in China

本文从我国现行的税收文书送达方式入手,分析目前我国税收文书送达制度存在着送达方式分别与税收行政执法实践、与技术环境发展及税收行政案件期限存在矛盾,并针对这些问题,提出了提高现行送达制度可操作性、改进邮寄送达方式和增加新的送达方式等完善税收文书送达制度的建议。

Starting from the current method of tax document delivery of China,the paper analyzes the problems in the current tax document delivery system： the contradiction between the Manner of delivery and tax law enforcement practice,the contradiction between the Manner of delivery and Technology development,the contradiction between the Manner of delivery and the period of tax administrative cases.To solve these problems,the paper proposes that it should improve the operability of the current delivery system,improve the ways to deliver by mail and add the new mode of delivery.