防止税收执法权变异问题的思考

Thoughts on the Prevention of Power Variation in the Tax Law Enforcement

税收执法权行使的正确与否 ,关系到国家税收政策法规能否贯彻执行及国家财政收入能否实现。因此 ,探索防止税收执法权变异 ,有重要的现实意义。

Whether the tax law enforcement power is correctly carried out or not has a bearing on whether the national tax policy and regulations can be carried out and on whether the national fiscal revenue can be realized.Therefore,probes to the prevention of power variation in the tax law enforcement are of great realistic importance.