| 增强税收执法刚性刻不容缓 |
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| 引用本文： | 王彦长. 增强税收执法刚性刻不容缓[J]. 安徽电气工程职业技术学院学报, 2001, 6(2): 97-99 |
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| 作者姓名： | 王彦长 |
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| 作者单位： | 安徽铜陵财经专科学校,铜陵,244000 |
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| 摘 要： | 文章对现行税收征管权威性提出质疑 ,详细分析了税收征收管理法与有关法律衔接不够 ,以及税收司法保障体系不完善。提出了尽快完善税收立法 ,加快税收司法建设 ,建立独立垂直的税务架构 ,以及坚持税费改革 ,规范政府分配秩序等观点 ,从而全面增强税收执法的刚性 ,确保国家税收稳步增长
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| 关 键 词： | 税收 执法 立法 税收司法 税费改革 |
| 文章编号： | 1009-1238(2001)02-0097-03 |
Brooking No Delay in Strenthening the Rigidity of Enforcing the Law of Tax Revenue |
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| WANG Yan-chang. Brooking No Delay in Strenthening the Rigidity of Enforcing the Law of Tax Revenue[J]. Journal of Anhui Electrical Engineering Professional Technique College, 2001, 6(2): 97-99 |
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| Authors: | WANG Yan-chang |
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| Abstract: | The essay queries the authoritiveness of the present tax revenue , and points out we should complete the legislation of tax revenue as soon as possible , and persist in reform of tax fees , to ensure the steady increase of the state tax revenue . [ |
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| Keywords: | Tax Revenue Enforce the Law Judicature of Tax Revenue Reforms |
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