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随着税收执法责任制的深入推进,一些攻坚问题引发理论与实践操作上的困惑,比如税收执法责任制这种机制究竟是重在约束执法主体的机制,还是对执法主体约束、激励并重的机制?应该以责任为核心实施还是权责利一体化运作?具体操作如何进一步整合完善,以释放其制度创新的效应等,本文对此进行探讨,并提出有关建议。
With the deepening of the system of tax law enforcement, some storming problems have caused puzzles in the operation of theory and practice. For example, whether the tax law enforcement responsibility system is a mechanism that restrain law enforcement main body or a mechanism that restrain and encourage law enforcement main body equally Should the responsibility be the core implementation or the integration of power, responsibility and profit? How to further integrate and perfect the specific operation so as to release the effect of its system innovation? This article discusses and puts forward some suggestions.