| 论强化税务稽查的法律条件 |
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| 引用本文： | 敖汀.论强化税务稽查的法律条件[J].吉林省经济管理干部学院学报,2007,21(2):56-59. |
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| 作者姓名： | 敖汀 |
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| 作者单位： | 辽宁税务高等专科学校,科研处,辽宁,大连,116023 |
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| 摘 要： | 强化税务稽查是加强税收征管、规范纳税行为、保证税款及时足额入库的重要保证。要想使税务稽查真正强化到位,首要的是要具备良好的法律条件,只有有法可依,执法适当,才能使税务稽查的强化有所依托和凭据。目前强化税务稽查的法律准备还显不足,如执法力度不够,有关税收政策依据与税务稽查措施不相适应,涉案行政处罚和刑事处罚的关系不够协调等,因此,亟待在实践中加以改进。
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| 关 键 词： | 税务稽查 法律条件 税务执法 工作规程 |
| 文章编号： | 1009-0657（2007）02-0056-04 |
| 收稿时间： | 2006-12-12 |
| 修稿时间： | 2006年12月12 |
On Strengthening of Legal Conditions of Taxation Inspection |
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| AO Ting.On Strengthening of Legal Conditions of Taxation Inspection[J].Journal of Jilin Province Economic Management Cadre College,2007,21(2):56-59. |
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| Authors: | AO Ting |
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| Abstract: | Abstrac:Strengthening taxation inspection is an important guarantee to strengthen taxation collection,to regulate tax-ation,to guarantee tax be transferred to the exchequer in time and full amount.Excellent legal condition is a premise ofstrengthening tax inspection.Legal preparation of strengthening tax inspection is underdeveloped,many problems oc-curred: law enforcement is weak,taxation policy and inspection measures are not working well together,administrativepunishment and criminal punishment are not in accordance etc.;hence this need improvement in practice. |
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| Keywords: | taxation inspection legal condition taxation enforcement working procedure |
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