论规范我国税收执法问题  

On Regulating the Administration of Law to Tax in China

作　　者：董文毅[1] 

机构地区：[1]山东经济学院财政金融系,山东济南250014

出　　处：《税务与经济》2000年第6期11-14,共4页Taxation and Economy

摘　　要：目前我国税收执法中存在执法不严、违法不究、越权执法、乱征滥罚等问题。加强和规范税收执法工作 ,必须以完善、高效的执法组织体系为中心 ,坚持法律规范的权利和义务约束原则 ,以强有力的处罚惩治措施为保证 ;从促进内外监督制约。There are some problems in our present administration of law of tax ,such as denial of justice,enforcing the law in excess of authority,unjustified levies and fines and so on.In order to regulate this work,a perfect and efficient orgnization should be set up ,the power and duty limited in the legal norm should be persisted,a powerful punishment should be taken,the external environment of enforcing the law should be improved and the construction of the enforcing law group should be strengthened.

关 键 词：税收执法 执法环境 执法队伍 税收法规 中国 

分 类 号：D922.22[政治法律—经济法学]