| 关于依法治税与自由裁量的思考 |
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| 引用本文： | 王金霞. 关于依法治税与自由裁量的思考[J]. 行政与法, 2004, 0(7): 70-72 |
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| 作者姓名： | 王金霞 |
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| 作者单位： | 长春税务学院,吉林,长春,130021 |
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| 摘 要： | 依法治税是依法治国的一个具体体现。依法活税要求税收的征纳工作必须按照统一的税收法律法规进行, 但在幅员辽阔、人口众多的我国,面对为数众多的纳税人和灵活多变的应税经济现象,应给予税务机关和税务人员一 定的自由裁量权,要正确处理依治税与税收的自由裁量权的对立统一关系。
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| 关 键 词： | 依法治税 自由裁量 对立统一 解决途径 |
| 文章编号： | 1007-8207(2004)07-0070-03 |
| 修稿时间： | 2004-02-10 |
On adacinistoating taxing by law and the right of discretion |
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| Wang Jin-xia. On adacinistoating taxing by law and the right of discretion[J]. Public Administration & Law, 2004, 0(7): 70-72 |
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| Authors: | Wang Jin-xia |
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| Affiliation: | Wang Jin-xia |
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| Abstract: | Aducinistrating taxing by law is a concrete incarnation of adncinistrating the country by law.It requires that taxing must becarried out according to the united revenue law and rules.However,our country has large population and broad territory and thereare so many taxpavers and all kinds of economic phenomena on paying tax,so taxing offices and tax collectors should be given the fixed discretion. |
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| Keywords: | Administrating taxing by law discretion opposition and anification the way to solve the problem |
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