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对行政权实行监督是世界各国普遍采取的制度。行政机关自我监督是其中的一种方式。对我国税务系统而言,除了来自外部监督机关依据行政诉讼法、监察法、审计法等实施监督外,对税收执法主要由税务机关依据职能实施监督。正视和规范行政执法内部监督实践,探讨税收执法监督特点、地位,实现内外监督的协调统一,构建适应中国法治发展进程的行政监督体系。
To supervise the executive power is a system universally adopted by all countries in the world. Self-supervision by the executive authorities is one of them. For China’s tax system, in addition to the supervision by the external supervisory authorities on the basis of the Administrative Procedure Law, the Supervisory Law and the Audit Law, the enforcement of tax revenue is mainly supervised by the tax authorities on the basis of their functions. Face up to and standardize the internal supervision practice of administrative law enforcement, explore the characteristics and status of tax law enforcement supervision, coordinate and unify the internal and external supervision, and construct an administrative supervision system that meets the development of China’s rule of law.