| 论我国税收执司法衔接的完善 |
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| 引用本文： | 张阳. 论我国税收执司法衔接的完善[J]. 税务与经济, 2005, 0(4): 65-67 |
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| 作者姓名： | 张阳 |
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| 作者单位： | 浙江大学,法学院,浙江,杭州,310058 |
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| 摘 要： | 当前我国税案频发,而打击乏力。造成这种状况的主要原因是:我国税收执法体系特别是狭义上的税案行政执法和税收司法体系在衔接上存在脱节。必须从制度改革出发,在根本上改变当前各自为政的局面,建立一个完善、统一和高效的税收执司法体系。
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| 关 键 词： | 税收执法 税收司法 检查权 税务稽查局 税务法庭 |
| 文章编号： | 1004-9339(2005)04-0065-03 |
| 修稿时间： | 2005-01-13 |
On the Perfection of the Link between Tax Law Enforcement and Tax Judicature |
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| ZHANG Yang. On the Perfection of the Link between Tax Law Enforcement and Tax Judicature[J]. Taxation and Economy, 2005, 0(4): 65-67 |
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| Authors: | ZHANG Yang |
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| Abstract: | There are many tax cases happened in China now.The reason for it derives from the divorced system of tax law enforcement especially the divorced system of administration law enforcement and tax judicature.So a perfect,unified and efficient tax law enforcement and judicature should be set up by reforming the systems. |
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| Keywords: | tax law enforcement tax judicature supervision power tax inspection department tax court |
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