摘要
我国依法治税的进程受社会与经济诸多因素的影响和制约 ,当前必须通过完善税法体系 ,增强税收法律意识、规范税收执法行为、健全税收执法监督制约机制等途径来推进依法治税。
The progress of China's tax management according to the laws is limited by many factors. The current main tasks of pushing tax management according to law are to perfect tax law system, enhance sense of tax law, standardize behaviour of tax law enforcement and better supervision sysytem of tax law enforcement.
出处
《中央财经大学学报》
CSSCI
北大核心
2001年第9期56-59,共4页
Journal of Central University of Finance & Economics
关键词
依法治税
税法体系
税收法制环境
税收执法行为
税收执法监督
Tax management according to law Tax system Environment of tax law Behaviour of tax law enforcement Supervision of tax law enforcement
