摘要
税收法律责任包括税务机关作为行政主体的法律责任、税务人员的法律责任以及税务相对方的法律责任。同时 ,税收法律责任从内容上看包括行政责任和刑事责任两项 ,因此 ,有效解决税收领域中行政责任与刑事责任追究程序的衔接问题 ,不仅能避免案件处理中的交叉与冲突 ,而且可以提高办案效率 ,严密税收法网。
The legal responsibilities of tax cover the legal responsibility of tax authority as the main administrative body,the legal responsibility of tax staff and the legal responsibility of comparative.At the some time the legal responsiblilies of tax involve the administrtive responsibility and criminal responsibility.Therefore,the problems how to solve the administrictive and criminal responsibilities effectively can avoid the conflict while dealing with some cases but also can increase the effectiveness of cases.
出处
《税务与经济》
北大核心
2001年第4期1-4,共4页
Taxation and Economy
关键词
税收
法律责任
行政责任
刑事责任
legal responsibility of tax
criminal responsibility
administrative responsibility
