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wu quan fa de shi shi dui shui wu xing zheng zhi fa de ying xiang
Author(s): 
Pages: 46-49
Year: Issue:  12
Journal: Taxation Research Journal

Keyword:  《物权法》 税务行政执法;
Abstract: 为进一步提高税务系统依法治税的水平,更好地贯彻实施《物权法》,规范税务执法行为,减少税务行政复议和行政诉讼,研究《物权法》的实施对税务行政执法的影响很有必要。《物权法》虽然没有对税务机关保护物权作出明确的规定,但对税务机关在行政执法过程中的理念创新具有十分重要的指导意义。
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