健全我国税收执法监督机制的研究  

Research on perfecting the tax law enforcement supervision system in our country

作　　者：赵素杰[1] 张敏[1] 

机构地区：[1]朝阳师范高等专科学校,辽宁朝阳122000

出　　处：《辽宁师专学报（自然科学版）》2015年第2期102-104,共3页Journal of Liaoning Normal College(Natural Science Edition)

摘　　要：为加强对税收执法过程的监督,各级税务机关进行了一系列的改革,但在税收执法过程中仍存在以权谋私、处理不公等违法违纪行为.对我国税收执法监督机制存在的主要问题进行深入分析,并提出有效地健全我国税收执法监督机制的对策.In order to strengthen the supervision system of tax law enforcement process,the tax authorities at all levels carried out a series of reforms,but there is abuse of power,unfair treatment and other violations of law in the process of tax law enforcement.We should analyze deeply the main problems of our country＇s tax law enforcement supervision system,and put forward effective countermeasures of perfecting our country＇s tax law enforcement supervision system.

关 键 词：税收监督 透明 原因 对策 

分 类 号：F812.423[经济管理—财政学]