社会主义市场经济条件下,坚持以法治税,用法的权威和法的刚性去规范、约束征纳双方的活动和一切单位和个人对待税收问题的行为,对于从根本上杜绝偷税漏税、暴力抗税的发生,维护正常的纳税铁序,具有十分重要的意义。 (一)强化税法权威,健全税收法制,切实做到有法可依,有法必依。税收的基本特征是强制性、无偿性和固定性,而现行的税收法规,明显存在着一定缺陷。一是缺乏权威性。多数《条例》没有正式立法,执行起来比较困难。二是缺乏强制性。《征管条例》对纳税人催收无效的拖欠税款、滞纳金、罚款,虽然规定了四个层次的强制措施。但是由于它没有直接赋予税务机关有效的强制手段,实际上仍然是软的,既难付诸实施,更难真正碰硬。 Under the conditions of a socialist market economy, we must adhere to the principle of law-based taxation, the authority of usage and the rigidity of the law to regulate and restrict the activities of both parties and the treatment of taxation issues by all the units and individuals. This will fundamentally prevent tax evasion and violence from tax evasion Occurrence and maintenance of normal tax order, with great significance. (I) Strengthen the authority of tax law, improve the tax legal system, effectively implement the law and follow the law. The basic characteristics of tax revenue are compulsory, non-monetary and fixed, and there are obvious defects in the current tax laws and regulations. First, the lack of authority. Most “regulations” do not have formal legislation and are more difficult to implement. Second, the lack of mandatory. The Regulations on Administration of Taxes promptly collect tax delinquencies, late fees and fines for taxpayers, although four levels of coercive measures are provided. However, since it does not directly give the tax authorities effective coercive measures, they are actually still soft and difficult to put into practice and are harder to deal with.