税收选择性执法现象分析  

Analysis of Tax Selective Enforcement in China

作　　者：薛菁[1,2] 

机构地区：[1]上海财经大学公共经济与管理学院 [2]中共福州市委党校,副教授上海200433

出　　处：《中国行政管理》2010年第8期45-48,共4页Chinese Public Administration

摘　　要：由于执法资源的约束、法律规范的模糊性、政府对执法灵活性和对公众反馈回应的需要、税务执法人员素质的差异、监督和救济程序缺失等原因,使得税收选择性执法既有其存在的必要性,同时又不可避免地带来一些负面效应。因此对于税收选择性执法现象,不能简单地予以肯定或者否定,而应在全面分析的基础上,从立法、执法、司法三个维度建立规范税收选择性执法的制度控制体系。Tax selective enforcement is necessary because of the restriction of law enforcement resource, the obscurity of legal norms, the government＇s request of enforcement flexibility, the need to meet the reflection of the people, and the deficiency of the remedy and supervision procedure and law - executors^quality. But it also has negative effects. So we cant simply say yes or no to tax selective enforcement. We should make full study on selective enforcement and construct control system to restrict tax selective enforcement from the perspective of legislation, law enforcement and jurisdiction.

关 键 词：选择性执法 税收征管 税收自由裁量权 

分 类 号：D922.22[政治法律—经济法学]