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1 research outputs found
税法的起草和实施:税务机关在税法制定过程中的作用
Author
陈延忠
马特海斯·阿灵克
Publication venue
Publication date
09/12/2013
Field of study
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好的立法就是能够执行和实施的立法。在起草新的税收立法或审订现有立法之时,给税务机关留有一定的发言权,至关重要。当前,我国《税收征管法》正处在修订过程之中,本文所提出的良好立法的要件、有效税收管理的要件,所强调的税务机关在税收立法过程中发挥的作用,对于这一实践有重要的参考价值
Xiamen University Institutional Repository