论文部分内容阅读
税务行政执法是税务部门依照国家《税收征管法》及相关法律法规来实现政府经济管理职能的活动。它通过税务机关和税务干部的一系列抽象行政行为和具体行政行为体现在税收工作的全过程。建立一个良好的税收执法环境,严格依法治税。是确保税收工作顺利进行的关键。因此,税收执法环境的建设是值得我们探讨的一个重要课题。
Tax administrative law enforcement is the tax department in accordance with the “Tax Administration Law” and the relevant laws and regulations to achieve the government’s economic management functions of the activities. It shows through the series of abstract administrative actions and specific administrative actions of tax authorities and tax cadres in the whole process of taxation work. Establish a good environment for tax law enforcement and administer taxes strictly in accordance with the law. It is the key to ensure the smooth progress of taxation work. Therefore, the construction of tax law enforcement environment is an important topic worth exploring.