摘要
税收执法内控机制作为税收法制监督中的一环,对实现权力分立与制约,促进税法的有效实施,保障国家税权和维护纳税人合法权益等具有重要的意义。因此,本文旨在分析税收执法内控机制理论基础及其在法制监督体系的地位,从而推求出税收法治内控机制区别于其他监督形式的必要性及其基本功能,以此为基础提炼出税收执法内控机制的基本建制原则。
As one link of revenue law supervision the internal controlling mechanism of revenue law enforcement is of great significance in such respects as realizing separation and restriction of powers, promoting effective implementation of revenue law and safeguarding the state revenue power and maintaining lawful rights and interests of taxpayers.This article aims to analyze the theoretical basis of the internal controlling mechanism of revenue law enforcement and its status in the system of legal supervision, deducts the necessity and its basic function of internal controlling mechanism of revenue law enforcement different from other forms of supervision and abstracts basic principles for establishing the internal controlling mechanism of revenue law enforcement.
基金
国家税务总局委托课题"税收执法内控机制研究"中的部分成果
