| 税务行政主体执法规范化的思考 |
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| 引用本文： | 岳松,赵晓华. 税务行政主体执法规范化的思考[J]. 安徽工业大学学报(社会科学版), 2006, 23(5): 14-16 |
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| 作者姓名： | 岳松 赵晓华 |
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| 作者单位： | 安徽工业大学,经济学院,安徽,马鞍山,243002;安徽工业大学,经济学院,安徽,马鞍山,243002 |
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| 摘 要： | 目前在我国税务机关执法的过程中存在一些失范的行为。加强税收立法规范,强化税务行政内外部监督机制,促进税务机关执法规范化建设。
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| 关 键 词： | 税务行政 税务执法 执法规范 |
| 文章编号： | 1671-9247(2006)05-0014-03 |
| 修稿时间： | 2006-06-13 |
Research on the Standard of Tax Affairs Administration |
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| YUE Song,ZHAO Xiao-hua. Research on the Standard of Tax Affairs Administration[J]. , 2006, 23(5): 14-16 |
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| Authors: | YUE Song ZHAO Xiao-hua |
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| Abstract: | The standardization of tax affairs administration is the important part of public system.Nevertheless,there are some abnormal behaviors destroying the benefit of nation and tax payer.We should strengthen the standardization on tax legislation and enforce internal and external surveillance mechanism to promote the construction of standardization on tax office enforcement in our country. |
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| Keywords: | tax affairs administration tax affair enforcement enforcement standardization |
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