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dui wo guo shui wu ji cha fa lv zhi du bian qian de ji dian fan si
Author(s): 
Pages: 58-60
Year: Issue:  1
Journal: Taxation Research Journal

Keyword:  税务稽查 法律制度 变迁 反思;
Abstract: 新中国的税务稽查始于新中国成立之初,迄今已近60年时间,但税务稽查法制建设却与依法治国的要求及国家税务总局赋予的“重中之重”地位还有一定差距。本文对我国税务稽查法律制度发展历程做了反思,分析了税务稽查法律制度变迁带给我们的经验和教训,以期为我国税务稽查法制的健康发展带来启示。
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