论税收执法案例指导制度

发布时间：2018-06-05 08:53

本文选题：税收执法 + 案例指导制度　；参考：《税务研究》2017年11期

【摘要】：针对税收执法中存在的自由裁量权过大、执法标准不统一、疑难案件多等问题,税务部门有必要在学习、借鉴司法领域和其他行政执法部门先进经验的基础上,建立案例指导制度,通过指导性案例"指导"税务机关准确、统一适用税法,营造和谐的征纳环境。本文从四个方面对税收执法案件指导制度展开论述:一是通过对税收执法现实存在问题的总结来说明建立案例指导制度的必要性;二是通过对司法领域和其他行政执法领域案例指导制度的介绍来说明建立税收执法案例指导制度的可行性和可鉴经验;三是通过对案例指导制度的功能作用分析来说明建立案例指导制度的重要性;四是通过对司法领域案例指导制度的学习、借鉴来说明构建税务系统案例指导制度的框架要义。
[Abstract]:In view of the problems such as too large discretion in tax enforcement, inconsistent enforcement standards and many difficult cases, it is necessary for tax departments to learn from the advanced experience of the judicial field and other administrative law enforcement departments. Establishing case guidance system, guiding tax authorities accurately, unified application of tax laws, and creating a harmonious environment for collection and acceptance. This paper discusses the guiding system of tax law enforcement cases from four aspects: first, the necessity of establishing case guidance system is explained by summarizing the existing problems in tax enforcement practice; Second, through the introduction of the case guidance system in the field of judicial and other administrative law enforcement to illustrate the feasibility and lessons learned from the establishment of tax enforcement case guidance system; The third is to analyze the function of the case guidance system to explain the importance of establishing the case guidance system; the fourth is to illustrate the framework of the tax system case guidance system through the study of the case guidance system in the judicial field.
【作者单位】：河北省国家税务局;
【分类号】：D922.22

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