| 税收法治的现实差距与对策 |
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| 引用本文： | 杨春平,曾富生.税收法治的现实差距与对策[J].行政与法,2006(6):38-41. |
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| 作者姓名： | 杨春平 曾富生 |
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| 作者单位： | 重庆大学,法学院,四川,重庆,400045 |
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| 摘 要： | 改革开放以来,我国的税收法治建设有了很大的进步。由于税收主体观念错误、税法体系不完善、税收执法不严等主要因素存在,与税收法治的目标有很大差距。文章从完善立法、加强执法和法律监督等几方面提出了具体的对策,以推进我国税收法治建设。
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| 关 键 词： | 税收法治 存在的问题 对策 |
| 文章编号： | 1007-8207(2006)06-0038-04 |
| 修稿时间： | 2005年12月8日 |
The actual gap of alienation about revenue law and countermeasures |
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| Yang Chun-ping,Zeng Fu-sheng.The actual gap of alienation about revenue law and countermeasures[J].Public Administration & Law,2006(6):38-41. |
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| Authors: | Yang Chun-ping Zeng Fu-sheng |
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| Abstract: | Since opening up,the revenue law has improved greatly.due to the existence of the main factors such as revenue principal conception mistake,imperfections in the tax law system,execute revenue law not strictly......there is also a great difference from its original intention.this essay has brought forward the idiographic countermeasures from improvement of law making,reinforce the execution of the law,and legal supervision,in order to improve construction of the revenue legal system. |
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| Keywords: | revenue legal system shortage and problems countermeasures |
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