浅谈青海省海东地区税收执法中的问题与对策  

Superficially Talking about the Problem and the Answer of HAI DONG Region's Tax Levying and Controlling

作　　者：苏海红[1] 

机构地区：[1]青海省社会科学院经济研究所,青海西宁810000

出　　处：《青海民族学院学报（教育科学版）》2003年第2期85-88,共4页

摘　　要：税收执法工作的好坏 ,直接关系到一个地区税收职能作用能否很好地发挥。当前 ,在我国经济转型时期 ,税收领域中的违法犯罪行为相当严重 ,亟待进行有效的秩序整顿 ,这就需要从基层实际分析税收执法中的问题及成因 ,以便采取切实可行的治理对策 ,保证依法治税、以德治税的顺利实施。The good or bad of the tax levying is directly related to the role's acting of a region's revenue function,Recently,in the course of our country making economy revolution,the crime in revenue is very serious,and need make the order neatened.This required us to analyze the problem and the cause in the revenue levying from foundation's reality,so that to adopt some feasible administering measures,to assure the carrying out of managing the revenue complying with the law and the morals.

关 键 词：青海 海东地区 税收执法 问题 对策 治理对策 依法治税 以德治税 偷税 逃税 税源管理 

分 类 号：F812.42[经济管理—财政学] D922.22[政治法律—经济法学]