关于修订《税收征管法》若干问题的再认识

Some Rethinkings of Several Issues Concerning the Revision of the Tax Administration Law

修订《税收征管法》是税收立法中的重要工作,在新的形势下,修法要考虑目标的有限性,操作的实用性,体现税收征管改革的既定方向。进一步完善《税收征管法》,可以研讨的内容很多,本文从建立新的税收征管模式出发,探讨了事先裁定、纳税申报修正、滞纳金、会计信息化核算软件的监管和证据规则五个具体问题。

It＇s an important work to revise the Tax Administration Law. In the new situation, the limitation of target purpose and practicability in operation should be considered in the law amendment of and the proposed direction of the reform should be presented in the tax administration. There are abundant contents to be discussed in the course of further improvement of the Tax Administration Law. This paper starts with the new mode of establishment of the tax administration to involve five detailed issues including prior ruling, correction of tax declaration, forfeit penalty, supervision on information-based account adjustment software and evidence rules.