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现行的成人中专专业课教材中,《税法》课程具有内容丰富,理论性、技术性俱强的特点,并且充分体现了我国现行税收法律、法规以及各项规章的最新政策。该教材共分三大部分。第一部分:税法概念。主要介绍税法基础知识和基本理论,是理解税法体系和学习以后各章的基础。第二部分:税收实体法。本部分由15个税种组成,主要介绍各税种的政策规定,是教材的核心的内容。第三部分:税收程序法和税务行政法制。这部分内容以我国《中华人民共和国税收征收管理法》为核心,主要介绍了税务管理、税款征收、税务检查、违反税法行为的
In the current teaching materials of adult secondary specialized courses, the tax law course is rich in content, theoretical and technical, and fully reflects the latest policies of the current tax laws, regulations and rules in our country. The teaching material is divided into three parts. The first part: the concept of tax law. Mainly introduces the basic knowledge of tax law and basic theory, is to understand the tax law system and study the chapters after the foundation. The second part: tax substantive law. This section consists of 15 taxes, mainly introduces the tax policies and regulations, is the core content of the textbook. The third part: Tax Procedure Law and Tax Administration Legal System. This part of the contents of China’s “People’s Republic of China Tax Collection and Administration Law” as the core, mainly introduced the tax management, tax collection, tax inspections, violations of tax acts