摘要
我国特有的税收文化历史环境,低层次的税收立法,不完善的税收制度以及落后的税收征管手段是造成涉税违法犯罪活动猖獗的主要原因。树立新型的税收文化理念,提高税收的立法层次,建立独立的税收司法保障体系和执法监督体系,加强税收执行中各相关部门的协调配合,是根治涉税违法犯罪的治本之策。
China's special cultural and historical tax environment, low-grade tax legislation, imperfect tax system and backward means of tax collection and administration are the main causes of rampant tax-related crimes. And their fundamental solution is to establish new-type tax-culture ideas, upgrade tax legislation, set up an independent judicial safeguard system and enforcement supervision system, and strengthen the coordination between various related departments in tax administration.
出处
《贵州财经学院学报》
2004年第3期70-73,共4页
Journal of Guizhou College of Finance and Economics