| 论税收法治意识的培育 |
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| 引用本文： | 丁茂清.论税收法治意识的培育[J].湖南公安高等专科学校学报,2003,15(3):78-80. |
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| 作者姓名： | 丁茂清 |
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| 作者单位： | 湖南商学院,湖南,长沙,410205 |
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| 摘 要： | 中国税收法治意识淡薄的历史原因包含历史传统、体制、法制、社会意识等多个层面。在税收法制建设中 ,应从治国方略、立法程序、队伍建设、教育宣传、监督机制等方面加强税收法治意识的培育。
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| 关 键 词： | 税收 法治意识 培育 |
| 文章编号： | 1008-7575(2003)03-0078-03 |
| 修稿时间： | 2002年11月24 |
On Cultivation of Legal Sense of Taxation |
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| DING Mao-qing.On Cultivation of Legal Sense of Taxation[J].Journal of Huan Public Security College,2003,15(3):78-80. |
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| Authors: | DING Mao-qing |
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| Abstract: | The cause of weak legal sense of taxation in China includes the following: historical tradition, system of organization, legal system, and social sense, etc. As far as the construction of legal system of taxation is concerned, the cultivation of legal sense of taxation should be reinforced in some aspects, such as ruling strategy, procedure of legislation, group construction, educational propaganda and supervision system, etc. |
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| Keywords: | taxation legal sense cultivation |
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