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一、问题的提出自2008年被列入立法规划始,我国《税收征收管理法》的修改在社会和学界都引起了广泛关注,现在已然“箭在弦上”。其实它在2013年年中一度有“不得不发”之势,但国务院法制办公布修正案征求意见稿后,社会上反响很大,所提意见远超立法机关预期,修法工作不得不从长计议。现行《税收征管法》及修正案征求意见稿中,从理念到制度都存在诸多待精进之处,关于纳税人权利、税务代理、税款滞纳金等诸多问题都有许多讨论。其中有关税务争议“双重前置”规则,受到较多诟病。我
First, since the issue was put forward in the legislative planning in 2008, the revision of the “Tax Collection and Management Law” in our country has drawn wide attention in both society and academia. Now it is already “on the line.” In fact, it was once “forced to send” in mid-2013. However, after the State Council drafted the draft for legislative approval of the legal affairs office, the response from the community was very loud and the opinions it gave were far beyond the expectation of the legislature. The revision of the legal aid work had to be done From long discussion. In the current Tax Administration Law and the draft of the draft for amendment, there are many areas for further development from idea to system. Many discussions have been held on such issues as the rights of taxpayers, tax agents and late fees for taxes. One of the tax dispute “double front ” rules, more criticized. I