论我国税收法治化环境的建设  

On the Climate of Tax Legality in China

作　　者：庞凤喜[1] 

机构地区：[1]中南财经大学财税系,湖北武汉430064

出　　处：《税务与经济》2000年第3期5-8,共4页Taxation and Economy

摘　　要：税收法治化环境的总体状况 ,不仅直接涉及到税收执法与司法的总体水平 ,而且在一定程度上决定着税收立法的水平。当前应着重围绕观念更新、制度创新、违规重罚等软、硬环境的建设 ,推进依法治税。The climate of tax legality is not only involved in the general level of enforcing the tax law and administration of justice,but also influenced the level of tax legislation in some extent.Controlling tax in law should be enforced by renewing thoughts,setting up new systems and punishing severely the lawbreakers.

关 键 词：税收法治化 税收法治化环境 税收立法 中国 

分 类 号：D922.22[政治法律—经济法学]