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修订后的《中华人民共和国税收征收管理法》(以下简称“新《征管法》”或“征管法”)已于2001年5月1日起实施,《中华人民共和国税收征收管理法实施细则》(以下简称“实施细则”)也于2002年10月15日起实施。作者总结了近一段时间的实施情况,把在基层实际工作中遇到的新《征管法》及实施细则操作上的问题列举出来。希望与专家和同行共同探讨,以完善法规和优化制度,促进税收执法工作水平的提高。
The revised Law of the People's Republic of China on the Administration of Tax Collection (hereinafter referred to as the “New” Law on the Administration of Tax Collection “or the” Law on Tax Collection and Management “) came into force on May 1, 2001, and the Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection (Hereinafter referred to as the ”Regulations“) also came into effect on October 15, 2002. The author summarizes the implementation of the recent period, the actual work encountered in the grass-roots work of the new ”Tax Administration Law" and the implementation details of the operation of the problem are listed. We hope to discuss with experts and colleagues to improve laws and regulations and optimize the system to promote the improvement of tax law enforcement.