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本文从我国现行税收征收存在的税务行政诉讼前置手续出发,比较他国制度分析现存问题并提出解决方案,明晰我国下一步税务改革中诉前手续存在的问题。
This article starts with the pre-tax procedures of tax administration in our country, compares the system of other countries to analyze existing problems and proposes solutions to clarify the problems in pre-prosecution of China’s tax reform in the next step.