摘要
税收法治化环境的总体状况 ,不仅直接涉及到税收执法与司法的总体水平 ,而且在一定程度上决定着税收立法的水平。当前应着重围绕观念更新、制度创新、违规重罚等软、硬环境的建设 ,推进依法治税。
The climate of tax legality is not only involved in the general level of enforcing the tax law and administration of justice,but also influenced the level of tax legislation in some extent.Controlling tax in law should be enforced by renewing thoughts,setting up new systems and punishing severely the lawbreakers.
出处
《税务与经济》
北大核心
2000年第3期5-8,共4页
Taxation and Economy
关键词
税收法治化
税收法治化环境
税收立法
中国
legality of taxation
the climate of tax legality
tax legislation
legislation of authorization
