| 推进依法治税的思考 |
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| 引用本文： | 邱玲. 推进依法治税的思考[J]. 中央财经大学学报, 2001, 0(9): 56-59 |
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| 作者姓名： | 邱玲 |
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| 作者单位： | 广东财税高等专科学校!广州510091 |
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| 摘 要： | 我国依法治税的进程受民经济诸多因素的因素和制约，当前必须通过完善税法体系，增强税收法律意识、规范税收执法行为、健全税收执法监督制约机制等途径来推进依法治税。
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| 关 键 词： | 依法治税 税法体系 税收法制环境 税收执法行为 税收执法监督 |
| 文章编号： | 1000-1549(2001)09-0056-04 |
Thinking about Pushing Tax Management According to Low |
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| QIU Ling. Thinking about Pushing Tax Management According to Low[J]. Journal of Central University of Finance & Economics, 2001, 0(9): 56-59 |
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| Authors: | QIU Ling |
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| Abstract: | The progress of China's tax management according to the laws is limited by many factors. The current main tasks of pushing tax management according to law are to perfect tax law system, enhance sense of tax law, standardize behaviour of tax law enforcement and better supervision sysytem of tax law enforcement. |
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| Keywords: | Tax management according to law Tax system Environment of tax law Behaviour of tax law enforcement Supervision of tax law enforcement |
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