摘要
《税收征管法》和《税收征管法实施细则》规定各级税务局、税务分局、税务所和稽查局都是税务机关,导致税务机关在税收执法实践中出现诸多问题。稽查局、某些税务分局和税务所与各级税务局不是同一性质的行政主体,是不能与税务局并列的。因此,需要将稽查局、税务分局和税务所从税务机关的概念范畴中剔除出来。
Tax Administration Law and the Tax Administration Law Implementing Rules provide that tax departments at all levels,revenue branches,tax offices and inspection bureaues are all tax bodies, leading many problems arise in tax law enforcement. Inspection bureaues, some revenue branches and tax offices are not the same tax bodies with tax departments at all levels in nature. Therefore, it is necessary to remove inspection bureaues, revenue branches and tax offices from the concept of tax bodies.
出处
《税务与经济》
CSSCI
北大核心
2011年第2期78-85,共8页
Taxation and Economy
关键词
行政机关
行政机构
税务机关
税收征管法
administrative authorities
administrative machinery
tax body
Tax Administration Law
