摘要
规范税收执法是依法治税的重要内容 ,我们认为 ,要研究规范税收执法问题 ,必须明确规范税收执法研究的范围 ,在此基础上 ,对影响规范税收执法的原因进行实事求是的分析 ,找出问题的症结所在 ,从而提出解决问题的对策 ,通过完善使其能够更好地为依法治税服务 ,提高税务机关的执法质量。
The present paper expounding the range of the normalization of conducting tax according to law ,makes objective analization of the causes affecting the normal conducting of tax and points out the key factors resulting in the affection,thus putting forward the countermeasures against the problems.
关键词
税收执法
监督机制
中国
依法治税
税务机关
立法
normalization of conducting tax according to law
researching contents
factors affecting the law-conducting
countermeasures
