The risk of tax law enforcing becomes focus gradually. At present, regardless of theory circle or practice circle, people have neither attached great importance to nor studied nor kept watch the risk of tax law enforcing sufficiently.
但是,目前我国无论是实务界还是理论界,对税收执法风险的重视、研究和防范,都做得不够。
参考来源 - 合肥市国税局税收执法风险研究Second part: The analysis of the tax law enforcement risk condition in our country.
第二部分：我国税收执法风险状况分析。
参考来源 - 税收执法风险问题研究The basic requirements of law-based tax administration are as follows:Complete taxation legal system、perfect mechanism of separation and balance of powers、accurate network of taxation notice and cooperation and advanced tax concepts of rule by law.
在依法治国方略指引下全面推进依法治税,当前应着重在以下四个方面整体推进:一是建立健全税收立法制度,完善税收法律体系;二是规范税收执法,建立健全严密的执法监督机制;三是建立必要的保障机制,健全税务司法保障体系;四是加强税法宣传,提高全社会的税收法治观念。
参考来源 - 依法治国方略下推进依法治税的思考·2,447,543篇论文数据，部分数据来源于NoteExpress
第二部分为税收执法程序的价值分析。
The second part is the value analysis of tax enforcement procedures.
第一章探讨了税收执法程序的一般理论。
The first chapter probes into general theories of the procedure of tax law enforcement.
第四部分为完善我国税收执法程序的思考和建议。
The fourth part is the thinking and recommendations for improving our tax enforcement procedure.
应用推荐