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论强化税务稽查的法律条件 预览

On Strengthening of Legal Conditions of Taxation Inspection
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摘要 强化税务稽查是加强税收征管、规范纳税行为、保证税款及时足额入库的重要保证。要想使税务稽查真正强化到位,首要的是要具备良好的法律条件,只有有法可依,执法适当,才能使税务稽查的强化有所依托和凭据。目前强化税务稽查的法律准备还显不足,如执法力度不够,有关税收政策依据与税务稽查措施不相适应,涉案行政处罚和刑事处罚的关系不够协调等,因此,亟待在实践中加以改进。 Strengthening taxation inspection is an important guarantee to strengthen taxation collection, to regulate taxation, to guarantee tax be transferred to the exchequer in time and full amount. Excellent legal condition is a premise of strengthening tax inspection. Legal preparation of strengthening tax inspection is underdeveloped, many problems occurred: law enforcement is weak, taxation policy and inspection measures are not working well together, administrative punishment and criminal punishment are not in accordance etc.; hence this need improvement in practice.
作者 敖汀 AO Ting (Scientific Research Dep., Liaoning Taxation Higher Technical School, Dalian, Liaoning 116023)
出处 《吉林省经济管理干部学院学报》 2007年第2期 56-59,共4页 Journal of Jilin Province Economic Management Cadre College
关键词 税务稽查 法律条件 税务执法 工作规程 taxation inspection legal condition taxation enforcement working procedure
作者简介 敖汀(1963-).男,辽宁省大连人,辽宁税务高等专科学校副教授。
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