论文部分内容阅读
目次规范性文件的生成机制、规则类型和质量控制税务两法衔接机制的几个基础问题——基于一起非典型税务执法案例的深度展开税收规范性文件的生成机制、规则类型和质量控制本文所称税收规范性文件,特指效力位阶在规章以下,面向不特定税务行政相对人影响其权利义务,在一定范围具有普遍约束力并能反复适用的法律性文件。~①该类文件法律位阶不高但广泛发挥作用,实践中易发生争议且规范性程度最亟须提升,此乃成文之初衷。
KeyWord: the formation mechanism of tax normative documents; the type of rules and quality control based on the depth of a common atypical tax law enforcement cases in this paper Regulatory documents called tax, especially the effectiveness of the order below the rules, the tax does not affect the rights and obligations of the relative counterparts, in a certain range of universally binding and can repeatedly apply the legal documents. ~ ① The legal status of such documents is not high but has a wide range of functions. In practice, it is controversial and the degree of normativeness is most urgently needed to be elevated. This is the original intention of writing.