摘要
［摘 要］ 规范税收执法是依法治税的重要一环，推进依法治税必须规范税收执法。从我国当前现实的税收征管情况出发，规范税收执法需要做好的工作是重视和完善对税务公务员的有效的激励机制；制定和实施税收执法的操作规范；强化权力制衡，增强税收执法监督的有效性；坚持权责对等，建立和完善税收执法责任制。
Abstract: Reguating tax by law is a key to drinister tax, and adrinistering tax by law must rely on edating tax bylaw. But regulating tax by law depends on som effective and encourage mechanism to pay attention to tax officials andimprove them; to make and cny out a regulative rule; to sbengthen tax supervision; to persist in resporLsibility, to setup and perfect the responsible tax system by law.
出处
《税务与经济》
北大核心
2002年第2期1-3,共3页
Taxation and Economy
