| 税收撤销权的运行环境分析 |
| |
| 引用本文： | 杨卫红.税收撤销权的运行环境分析[J].陕西省行政学院陕西省经济管理干部学院学报,2010(2):97-100. |
| |
| 作者姓名： | 杨卫红 |
| |
| 作者单位： | 陕西省地方税务局,西安710002 |
| |
| 摘 要： | 税收撤销权制度是从民法上移植而来的一项法律制度，但颁布以来一直没有得到很好的执行。存在的问题主要在于制度规定不够明晰以及社会环境与税收撤销权制度的契合度不高两个方面，制度的改进也应从这两个方面进行。
|
| 关 键 词： | 税收撤销权 法律运行 法律制度 |
Analysis of the Operating Environment of Right of Tax Avoidance |
| |
| YANG Wei-hong.Analysis of the Operating Environment of Right of Tax Avoidance[J].Journal of Shaanxi Administration School and Shaanxi Economic Management School,2010(2):97-100. |
| |
| Authors: | YANG Wei-hong |
| |
| Institution: | YANG Wei-hong (Shaanxi Local Taxation Bureau, Xi ＇an 710002, China) |
| |
| Abstract: | The right of taxation from the civil law system is transplanted from a legal system, but it has not been good since the promulgation of implementation. The main problem lies in the system regulation, which is not clear, and the social environment and the right of taxation system, the two fit is not high, the system also should be carded out from the two aspects. |
| |
| Keywords: | tax avoidance legal operation legal system |
| 本文献已被 维普 等数据库收录！ |
