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随着经济水平的进步,我国相应的加强了有关税务执法部门的监督检查,并对相关的立法以及规定进行修订,同时制定了有利于企业管理监督的税务缴纳相关条例,尤其是初犯免责条例,对于我国的税务收缴以及管理工作具有重大意义,因此,本文就结合实际立法,对初犯免责条例进行阐述分析,明确初犯免责条例的具体内容,并对税务执法风险防范产生的影响以及作用进行合理分析,希望有助于加强对初犯免责条款的理解以及税务执法的有效性。
With the improvement of the economic level, China has correspondingly strengthened the supervision and inspection of the relevant tax law enforcement departments, amended the relevant legislation and regulations, and formulated relevant tax payment regulations that are conducive to the supervision and administration of enterprises, especially the exemption rules for first-time offenders. Therefore, this article elaborates and analyzes the exemption rules of first-time offenders based on the actual legislation, clarifies the specific content of the exemption rules of first-time offenders, and makes a reasonable analysis on the impact and effect of the tax law enforcement risk prevention. , Hoping to help strengthen the understanding of first-time exemption clauses and the effectiveness of tax law enforcement.