| 依法治税的现实差距与对策思考 |
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| 引用本文： | 周国良.依法治税的现实差距与对策思考[J].兰州商学院学报,2004,20(2):72-75. |
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| 作者姓名： | 周国良 |
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| 作者单位： | 兰州商学院,甘肃,兰州,730020 |
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| 摘 要： | 税收作为政府参与国民收入分配的手段,其分配的直接依据就是税法,税收离不开法治,依法治税是税收分配活动的灵魂。本文着重分析了我国当前依法治税方面存在的主要问题,并提出了进一步完善的对策建议。
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| 关 键 词： | 依法治税 问题 对策 |
| 文章编号： | 1004-5465(2004)02-072-04 |
| 修稿时间： | 2004年2月20日 |
Practical Gaps and Countermeasures of Paying Taxes According to Law |
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| ZHOU,Guo-liang.Practical Gaps and Countermeasures of Paying Taxes According to Law[J].Journal of Lanzhou Commercial College,2004,20(2):72-75. |
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| Authors: | ZHOU Guo-liang |
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| Abstract: | Tax is a means of government to take part in the distribution of national income and the tax law is its direct foundation.So,tax couldn't depart from legal management and to pay taxes according to law is the core of tax distribution.This thesis focuses on the main problems existed in paying taxes according to law and puts forward some countermeasures to perfect it. |
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| Keywords: | pay taxes according to law problems countermeasure |
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