关于税务行政主体界定的分析——兼论《征管法》对税务行政主体的规定  

On Analysis of Tax Administrative Body

作　　者：袁森庚[1] 罗力涛 

机构地区：[1]国家税务总局扬州税务进修学院,江苏扬州225007 [2]三九集团,广东深圳518000

出　　处：《税务与经济》2006年第5期90-94,共5页Taxation and Economy

摘　　要：修改后的《征管法》及其实施细则对税务行政主体的规定,虽然比过去有所进步,但同时对税务行政执法实践和相关司法实践也造成许多争议,尤其对税务分局和税务稽查局的理解并没有达成一致意见,有必要在理论上对税务行政主体进行全面而深刻地研究。The revised Law of The People＇s Republic of China on the Administration of Tax detailed rules and regulations for the tax administrative is better than the past, but there are Collection and the a lot of debates in the law enforcement time of the tax administration and the relative law practice, especially some different ideas between tax branches and tax auditing offices. So it is necessary to make a deep and thorough research of tax administrative body theoretically.

关 键 词：税务行政主体 税务机关 《征管法》 

分 类 号：F810.423[经济管理—财政学]