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一、正确认识妨碍税收新秩序建立的各种因素为了有效进行税收整治,必须把握哪些因素是妨碍税收新秩序的建立,哪些因素干扰破坏了税收秩序,这样有利于区别轻重缓急,有重点地予以整治。纵观近几年来税收工作发展的历程,我们认为,当前扰乱税收秩序的因素主要有: 1、税收立法不系统,造成税收法制不规范。立法不系统主要反映在两个方面:一是大部分税种出台没有经过人大正式立法,据查,三十多(?)种,只有五种是人大正式立法的,绝大部分是国务院通过法规性文件,当然这也是法律性的,但其强制性在人们头脑中不如人大直接立法
First, a correct understanding of the various factors impeding the establishment of a new tax order In order to effectively carry out tax remediation, we must grasp what factors hinder the establishment of a new tax order, which factors interfere with the destruction of the tax order, which will help differentiate the priorities and priorities to be remediation . Throughout the course of development of taxation work in recent years, we believe that the current main factors that disturb the tax order are as follows: 1. The tax legislation is not systematic and the tax legal system is not standardized. The system of lawmaking is mainly reflected in two aspects: First, most taxes have not been formally enacted by the NPC. According to the survey, more than thirty (?) Species are listed, of which only five are formally enacted by the NPC. Most of them are passed by the State Council Of course, this document is also legal, but its compulsory nature is inferior to that of the people directly