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财政部、税务机关、海关及其公职人员依法行使管理职权、履行职责,实施税法的活动被称为财税法的执法。财税法的执法具有自身的特点,它以国家的名义对社会中的全体公民进行管理,具有国家权威性;财税法的执法主体具有特定性,局限于财政部、税务机关、海关及其上述部门的公职人员;财税法执法和其他法律的执行一样,具有国家强制性、主动性和单方性。财税法的执行是财税法在整个社会得到实施的直接原因,因此,后者的实施效果也与前者的效果直接相关。当前和未来一段时间内财税法实施的效果应当是我们关注的焦点,因此财税法执法研究的必要性不言而喻。
The Ministry of Finance, the tax authorities, the customs and their public officials exercise their functions and powers in accordance with the law, and the activities of tax law are called the enforcement of the fiscal and tax laws. The law enforcement of Fiscal and Tax Law has its own characteristics, it manages all the citizens in the society in the name of the state, and has the authority of the state. The law enforcement body of the Fiscal and Tax Law is specific and limited to the Ministry of Finance, the tax authorities, the customs and the above-mentioned departments Public officials; fiscal and tax law enforcement and other laws, like the implementation of a national mandatory, proactive and unilateral. The implementation of fiscal and tax laws is the direct cause of the implementation of fiscal and tax laws in the society as a whole. Therefore, the implementation effect of the latter is also directly related to the effectiveness of the former. The current and future period of implementation of the fiscal and tax law should be the focus of our attention, so the need for fiscal and tax law enforcement research is self-evident.