| 依法治税存在的问题及对策 |
| |
| 引用本文： | 李金荣.依法治税存在的问题及对策[J].经济与管理,2005,19(9):93-95. |
| |
| 作者姓名： | 李金荣 |
| |
| 作者单位： | 河北经贸大学,财税学院,河北,石家庄,050061 |
| |
| 摘 要： | 依法治税是新时期做好税收工作的基本点。建立符合社会主义市场经济体制要求的税收立法机制;完善税收法律体制,树立法律权威;强化税收执法和税收司法,有效制止和惩治税收违法犯罪活动是现阶段依法治税的目标和任务。
|
| 关 键 词： | 税收环境 依法治税 税收计划 |
| 文章编号： | 1003-3890(2005)09-0093-03 |
| 收稿时间： | 04 10 2005 12:00AM |
| 修稿时间： | 2005年4月10日 |
Study on Problems and Countermeasures in Taxation by Law |
| |
| LI Jin-rong.Study on Problems and Countermeasures in Taxation by Law[J].Economy and Management,2005,19(9):93-95. |
| |
| Authors: | LI Jin-rong |
| |
| Abstract: | The taxation by law is the basic, issue of performing tax assignment in new era. At present, there are targets and assignments of the taxation by law that establish the taxation legislation mechanism according with the socialist market economy system, perfect the tax revenue law system, strengthen the taxation by law, prevent and punish the tax revenue criminal offence. |
| |
| Keywords: | taxation environment taxation by law taxation plan |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
