摘要
本文在对税务执法依据的国际比较及税收执法主体的国际比较与借鉴的基础上,提出了对中国税法的完善及在执法过程中努力提高执法人员的综合素质等问题。
Based upon international comparative study on taxaiton law enforcement,the paper makes suggestions and proposals on the improvement tax system in China and also the improvement of complex quality of those who enforce the taxation law.
出处
《财经问题研究》
CSSCI
北大核心
2003年第10期66-71,共6页
Research On Financial and Economic Issues
关键词
税收执法
税收执法依据
税收执法主体
tax law enforcement
basis for tax law enforcement
subject of tax law enforcement
