税务行政主体执法规范化的思考  

Research on the Standard of Tax Affairs Administration

作　　者：岳松[1] 赵晓华[1] 

机构地区：[1]安徽工业大学经济学院,安徽马鞍山243002

出　　处：《安徽工业大学学报（社会科学版）》2006年第5期14-16,共3页Journal of Anhui University of Technology：Social Sciences

摘　　要：目前在我国税务机关执法的过程中存在一些失范的行为。加强税收立法规范,强化税务行政内外部监督机制,促进税务机关执法规范化建设。The standardization of tax affairs administration is the important part of public system.Nevertheless,there are some abnormal behaviors destroying the benefit of nation and tax payer.We should strengthen the standardization on tax legislation and enforce internal and external surveillance mechanism to promote the construction of standardization on tax office enforcement in our country.

关 键 词：税务行政 税务执法 执法规范 

分 类 号：F812.42[经济管理—财政学]