税收征管法律制度存在问题及对策浅析  

Study on Some Issues and Countermeasure in the Law on Tax Administration and Collection

作　　者：陈子龙[1] 

机构地区：[1]中共国家税务总局党校,江苏扬州225007

出　　处：《江苏广播电视大学学报》2009年第6期102-104,共3页Journal of Jiangsu Radio & Television University

摘　　要：修订《税收征管法》受到社会各界的广泛关注。现行税收征管法律制度对于欠税管理、提前征收、延期纳税、税务搜查权、税务检查过程中的强制执行、税收法律责任等的规定,在实践中暴露出种种问题,有待于《税收征管法》及其实施细则的重新修订,予以完善。The modification of the Law on Tax Administration and Collection has gained widespread attention. The current law has many problems in practice concerning implementation of tax unpaid, advanced collection, tax deferral, the rights of tax search, mandatory enforcement and legal responsibility and so on. It should be improved by the modification of some rules and regulations in the Law on Tax Administration and Collection.

关 键 词：税收征管法制制度 问题 修订 对策 

分 类 号：D922.22[政治法律—经济法学]