| 论税收撤销权 |
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| 引用本文： | 曹福来. 论税收撤销权[J]. 税务与经济, 2004, 0(4): 73-76 |
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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,法律系,江苏,扬州,225007 |
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| 摘 要： | 税务机关如何正确行使撤销权,有关的法律规定过于简单。因而,需要从理论和实践相结合的角度对税收撤销权的成立要件、税收撤销权的行使及效力、税收撤销权的冲突等问题给予明确,以期对税收实践有所裨益。
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| 关 键 词： | 税收撤销权 成立要件 行使效力 |
| 文章编号： | 1004-9339(2004)04-0073-04 |
| 修稿时间： | 2003-09-25 |
On Revocation of Taxation |
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| CAO Fu-lai. On Revocation of Taxation[J]. Taxation and Economy, 2004, 0(4): 73-76 |
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| Authors: | CAO Fu-lai |
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| Abstract: | It is simplistic in some legal regulations for the tax authorities to execute revocation reasonablly.So the tenable factors,execution,effectiveness and conflic of revocation of taxation should be identified combining the theory with practice in order to gain some benefits for tax practice. |
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| Keywords: | revocation of taxation tenable factor execute effectiveness |
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