基于我国税收再认识的税收争议诉讼新认识  

New Understanding of Tax Dispute Lawsuit Based on the Recognition of Taxation

作　　者：林国[1] 

机构地区：[1]福州外语外贸学院商学系,福州350018

出　　处：《长春大学学报》2012年第9期1132-1133,1149,共3页Journal of Changchun University

摘　　要：对税收本质、性质的认识影响着对税收争议诉讼的认识,通过对税收本质、性质的再认识,对税收争议诉讼的认识也会有新的看法。The understanding on the essence and nature of taxation influences the understanding on the tax dispute lawsuit.We will have new ideas on tax dispute lawsuit based on the recognition of taxation.

关 键 词：税收 税收本质 税收争议 诉讼 

分 类 号：D915[政治法律—诉讼法学]