| 关于修改《税收征管法》的几点思考 |
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| 引用本文： | 彭礼堂,周小佳. 关于修改《税收征管法》的几点思考[J]. 湖北财经高等专科学校学报, 2009, 21(5): 31-34 |
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| 作者姓名： | 彭礼堂 周小佳 |
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| 作者单位： | 华中科技大学法学院,湖北武汉430074 |
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| 摘 要： | 我国的《税收征管法》经过了两次修改,增加和修改了很多规定,大大丰富了我国税收法律制度的内容,但是它还有许多地方需要修改和完善。现行的《税收征管法》扮演着实质税收基本法的角色,从宏观上在立法基本原则和纳税双方权利义务及责任等方面都有待于进一步的完善。
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| 关 键 词： | 《税收征管法》 基本原则 权利义务 |
Thought about Amending the "Tax Administration Law" |
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| PENG Li-tang,ZHOU Xiao-jia. Thought about Amending the "Tax Administration Law"[J]. Journal of Hubei College of Finance and Economics, 2009, 21(5): 31-34 |
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| Authors: | PENG Li-tang ZHOU Xiao-jia |
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| Affiliation: | PENG Li-tang,ZHOU Xiao-jia(Faculty of Law,Huazhong University of Science and Engineering,Wuhan 430074 China) |
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| Abstract: | After two modify,China's Tax Levy and Management Law has greatly enriched the content of the legal system of China's tax revenue,but it also has many places need to modify and improve. |
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| Keywords: | Tax Administration Act the fundamental principles rights and obligations |
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