盘点那些没有被完全执行的税法规定  

Check those tax regulations not fully performed

作　　者：曾章伟[1] 

机构地区：[1]浙江财经大学法学院,浙江杭州310018

出　　处：《特区经济》2014年第5期171-173,共3页Special Zone Economy

摘　　要：税收立法行政化色彩浓厚,税制设计不合理,选择性执法,税收司法监督不力,社会监督弱化,企业所得税法、个人所得税法、税收征收管理法等税法中的一些规定未得到完全的遵从和执行。税收立法权回归人大,合理设计税制,严格依法治税,健全税收司法制度,强化税收实施监督,税法的遵从和执行才能落到实处。The legislation of tax is strong administration color. The tax system is designed unreasonably and the enforcement of the tax law is selective. The tax judicial supervision and the social supervision are weak. Some of the provisions in the tax laws such as the enterprise income tax law, the individual income tax law and the tax collection administration law have not fully compliedand enforced. Therefore, the legislative power of tax should be given back to the national people＇s congress, the tax system should be designed reasonably, the tax behaviour should be enforced strictly according to law, the tax judicial system should be improved and the tax enforcement supervision should be strengthened. In this way, should the compliance and the enforcement of the tax be in reality.

关 键 词：税制 依法治税 税法实施监督 

分 类 号：D922.22[政治法律—经济法学]