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跨国反避税调查的复杂性、长期性与艰巨性决定了这项工作必须有一套独立的体系,有专门的法律、法规作为依托;有相应的人事任用提拔机制,建立和规范税收执法相应的权利义务与责任追究体制;有完整的管理工作流程。为了能尽早适应中国入世的进程,改变反避税调查业务从立法到执法的管理制度和实施程序苍白无力的状况,作者从实践出发,提出了完善和规范的建议。
The complexity, long-term and arduous nature of the cross-border anti-avoidance investigation have determined that this work must have an independent system with specific laws and regulations as its backing. There should be corresponding mechanisms for the promotion of personnel appointment and establishment and standardization of tax-related rights Obligations and accountability system; a complete management of work processes. In order to adapt to China’s entry into the WTO as early as possible and to change the management system of anti-avoidance investigations from legislation to law enforcement and the pale and feeble implementation of procedures, the author put forward suggestions of perfecting and standardizing from practice.