论我国税法监督体系的完善On the perfection of tax law supervision system in China.docx
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论我国税法监督体系的完善On the perfection of tax law supervision system in China.docx
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论我国税法监督体系的完善OntheperfectionoftaxlawsupervisionsysteminChina
论我国税法监督体系的完善(OntheperfectionoftaxlawsupervisionsysteminChina)
OntheperfectionoftaxlawsupervisionsysteminChina
OntheperfectionoftaxlawsupervisionsysteminChina2008-12-2015:
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Thebasisoftaxistopaytaxesaccordingtolaw,andtaxsupervisionisthebasicguaranteeforpayingtaxesaccordingtolaw.Ourcountryhasestablishedthebasicsystemoftaxsupervision,includinglegislationlaw,administrativepunishmentlaw,administrativereconsiderationlawandadministrativelitigationlawandadministrativelicenselawwillserveasakindofadministrativebehavioroftaxandestablishthebasicsystemofadministrativesupervision,alsoinaccordancewiththetaxlaw,taxlawandothervariousestablishedcloseassociatedwiththetaxcollectionandadministrationprogramcontentspecifictaxsupervisionsystem.Alongwiththemarket,updatetheconceptofperfectingthesystemofoursociety,thequickeningofthelegalprocess,taxsupervisionplaysanincreasinglyimportantroleintheprocessoftaxlaw;taxsupervisionsystemwithperfectlegalsupervisionsystemandperfect.
Theimprovementofthetaxsupervisionsystemneedstobestrengthenedandpromotedfromtheviewoftaxrevenue,theprocedureoftaxrevenue,theimportanceofprotectingandprotectingtherightsandinterestsoftaxpayers.
(1)basicconceptsandsourcesoftaxsupervision
1,thetaxlawsupervisionisthebasicconceptofthemaintenanceoftaxlawandtheneedoftaxsupervision
Taxstatutoryisthepremiseoftaxsupervision,andthereasonfortaxsupervisionisthestatutoryextensionoftax.Taxstatutoryrequirements,taxcollection,taxcollectionprocedures,taxaccounting,taxviolationofthelegalpunishmentmustbeestablishedonthebasisoftheprovisionsofthelaw.Taxrevenueisakindofwealthfortaxpayers.Itisakindofinfringementofpropertyrightsofcitizensandenterprisestoobtainwealthfromcitizensandenterpriseswithoutlegalprovisions.Therefore,thestatutorytaxrevenueisthelegalbasisfortheexistenceoftax.Sincetaxrevenueislegal,thetaxauthoritiesshouldnotgobeyondtheboundsprescribedbylaw,andthedriveofinterestwillleadtotheabuseofrights.Inthetaxcollectioninrelationtotaxcollectionauthorityistheadministrativeorgan,inastrongpositioninthewholetaxlegalrelationship,toobjectivelyguaranteetheimplementationofthelaw,andtheneedtoprotecttheinterestsofcitizensandenterprises,whichrequirestheestablishmentofsupervisionandrestraintmechanismofthenecessarytaxlegislationandtaxcollectionandadministration,orbecauseofthedistortedoppositionandpositionthegapbetweentheinterestsofthemaincausesinthetaxationlawenforcement,damagethelegitimateinterestsoftaxpayers.Fromthetheoreticalstudy,ifthetaxauthoritiesdiscretionistoobroad,andthelackofnecessarysupervisionintheprocessoftheexercisewillinevitablyleadtotheabuseofpower,sothattheactualtaxcollectioniscontrarytothestatutorytaxationprinciple.Inthefieldoftaxrevenue,thetaxauthoritiesnotonlyhasgreatdiscretion,butalsohasthepowerofinterpretationoftaxlaw,andtaxauthoritiesmayimposeitstolevythetax,ratherthanaccordingtolawforthetax,thetaxauthoritiestostrengthentheauthority,butthedamagetotheauthorityoftaxlaw.
2,taxfairnessandtaxrevenuearetheembodimentofthebasicvalueoftaxlaw,andalsoanotherimportantsourceoftaxsupervision
Thetaxequityrequiresthateverytaxpayershouldpaythetaxaccordingtothesamelaw,butthereshouldbenoregionalorindividualdifferences.Taxasanimportantmeansofmacroeconomicregulationandcontrol,notonlytoreflectthedirectionofthenationalindustrialpolicy,butalsotomaintainafairorderofmarketcompetition.Taxlegislationshouldimplementtheprincipleoffairtaxandreasonabletax,andthetaxlawinterpretationandtaxlawenforcementshouldalsoreflecttheprincipleoffairtaxandreasonabletax.TherearequiteanumberofministriesregulationsofChina'staxsystem,thelegislativedepartmentisoftendifficulttobreakdepartmentalinterests,reflectthefairnessofthetaxandtaxreasonableprincipleintaxlawandthetaxlawisinsufficient,theactualimplementationoftherandom,moredetrimentaltotaxfairnessandtaxtheprincipleofrationalspirit.InordertorealizethefairnessofTaxationandtherationalityoftaxrevenue,itisnecessarytorestrictandrestricttheabuseofthepoweroftaxcollectors,soastopreventtheoccurrenceofdamagetotheinterestsoftaxpayers.Therefore,thefairnessofTaxationandtherationalprincipleofTaxationrequiretheestablishmentofataxsupervisionmechanismtorestricttheunfairandirrationalbehaviortha
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