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《税收征管法》是税收征管、税收管理的基础。税收管理需要一些原则,比如依法治税、程序正义等等。无论是当前进行的税收征管改革,还是一直存在的对税收管理的各种问题的探讨,都离不开《税收征管法》的存在,它能对整体的税务征收工作做出约束和指导。不过近年来我国的税务征收工作发展迅速,有些干预和整体调控。但随着我国税收管理实践的深入,现有的税收相关法律已经达到不了原本的要求了,为了保证税务征收工作的质量,就需要对税务征收的相关问题立法。本文就从《税收征管法》开始,提出了一些现有存在于税收管理中的问题,并对这些问题进行了剖析与思考,尝试拿出解决的方法和策略。
“Tax Administration Law” is the tax collection, tax management basis. Tax administration requires some principles, such as tax administration, procedural justice and so on. Whether it is the current reform of tax collection and management or the ongoing discussion on various issues concerning tax administration, the existence of the “Tax Administration Law” can not be separated from it. It can make a binding and directive guidance on the overall tax collection. However, in recent years, our country’s tax collection has developed rapidly, with some intervention and overall regulation. However, with the deepening of tax management practices in our country, the existing tax-related laws have not met the original requirements. In order to ensure the quality of the tax collection work, relevant laws on tax collection are required. This article begins with the Tax Administration Law, puts forward some existing problems existing in the tax administration, and analyzes and ponders on these problems, trying to come up with solutions and strategies.