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本文在对税务执法依据的国际比较及税收执法主体的国际比较与借鉴的基础上,提出了对中国税法的完善及在执法过程中努力提高执法人员的综合素质等问题。
Based on the international comparison of tax law enforcement bases and the international comparison and reference of tax law enforcement bodies, this paper puts forward some suggestions such as perfecting Chinese tax law and making efforts to improve the overall quality of law enforcement officers in the process of law enforcement.