| 税务机关辨析 |
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| 引用本文： | 曹福来.税务机关辨析[J].税务与经济,2011(2). |
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| 作者姓名： | 曹福来 |
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| 作者单位： | 国家税务总局,扬州税务进修学院,江苏,扬州,225007 |
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| 摘 要： | 《税收征管法》和《税收征管法实施细则》规定各级税务局、税务分局、税务所和稽查局都是税务机关,导致税务机关在税收执法实践中出现诸多问题。稽查局、某些税务分局和税务所与各级税务局不是同一性质的行政主体,是不能与税务局并列的。因此,需要将稽查局、税务分局和税务所从税务机关的概念范畴中剔除出来。
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| 关 键 词： | 行政机关 行政机构 税务机关 税收征管法 |
Analysis of the Tax Bodies |
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| Cao Fu-lai.Analysis of the Tax Bodies[J].Taxation and Economy,2011(2). |
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| Authors: | Cao Fu-lai |
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| Institution: | Cao Fu-lai(Yangzhou Tax Academy Multilateral Tax Center of SAT,Yangzhou 225007,China) |
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| Abstract: | Tax Administration Law and the Tax Administration Law Implementing Rules provide that tax departments at all levels,revenue branches,tax offices and inspection bureaues are all tax bodies,leading many problems arise in tax law enforcement.Inspection bureaues,some revenue branches and tax offices are not the same tax bodies with tax departments at all levels in nature.Therefore,it is necessary to remove inspection bureaues,revenue branches and tax offices from the concept of tax bodies. |
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| Keywords: | administrative authorities administrative machinery tax body Tax Administration Law |
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