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《税收与民商法》近日出版。作者王东山,贵州省国家税务局副局长,集注册税务师、注册会计师、注册律师于一身。作为一名税收法律工作者,作者在工作中深深感到,由于税法与相关法律之间缺乏沟通,导致了税收执法和税收司法领域都存在对税收法律理解执行不准确和司法效率不高的问题。把税收放在国家整个法律体系中去研究,从税法与其他部门法的联系与区别中寻找解决税收立法、税收执法和税收司法存在问题的方法和途径,是作者长期探索的问题。
Taxation and Civil and Commercial Law recently published. Author Wang Dongshan, deputy director of Guizhou Provincial State Revenue, set CTA, certified public accountant, registered lawyer in one. As a tax lawyer, the author deeply feels in his work that due to the lack of communication between the tax law and the relevant laws, the tax law enforcement and tax judiciary areas all have problems of imprecise implementation and low judicial efficiency . It is an issue that the author explores for a long time to find ways and means to solve the problems in tax legislation, tax law enforcement and tax justice from the connection and difference between tax law and other laws and regulations in the entire legal system of the country.