摘要
本文首先解释了税务稽查说明理由制度的概念,进而从必要性和现实意义两个角度分析了税务稽查实施说明理由制度的法理依据。在此基础上,梳理了税务稽查实施说明理由制度在中国的法律依据并对实施该制度的要求提出建议。
This paper first explains the concept of reason-giving system in tax inspection, and then makes an analysis on its legal basis for implementing reason-giving system in tax inspection from two perspectives of necessity and practical significance. On that basis, legal ground for implementing reason-giving system in tax inspection is clarified and some suggestions are put forward to overall and concrete requirements in imple menting the system.
出处
《涉外税务》
北大核心
2013年第4期60-64,共5页
International Taxation In China
关键词
说明理由制度
税务稽查
说理式执法文书
： Reason-giving system Tax inspection Reasoning-style law enforcement documents
