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一、现行税收法律制度存在的问题 1993年1月1日,我国颁布了第一部较为全面的税收程序法——征管法,开始将税收征管工作纳入了规范化和法制化的轨道。但是,现行税收征管法律制度存在的问题也不少,概括为法律法规小严密、不具体、弹性大、可操作性差。例如《征管法》第四十条规定:“纳税人采取伪造、变造、隐匿、擅自销毁帐簿、记帐凭证,在帐簿上多列支出或者不列、少列收入,或者进行虚假的纳税申报的手段,不缴或者少缴应纳税款的,是偷
First, the existing tax legal system problems January 1, 1993, China promulgated the first more comprehensive tax procedural law - collection law, tax collection and management began to be standardized and legalized track. However, there are still many problems existing in the legal system of tax collection and administration. They are summed up as follows: laws and regulations are small and tight, non-specific, flexible and poor in operability. For example, Article 40 of the Law on the Administration of Tax Collection stipulates: "When taxpayers take the form of forging, alteration, concealment and unauthorized destruction of books and vouchers, they may spend more or less on the books of account or make fewer receipts or make false Tax declaration means, do not pay or pay less tax payable, is to steal