Research on Discretion Issues of Tax Law Enforcement of China

被引：0
|
作者：
Yang Senping [1 ]
Zhou Min [1 ]
机构：
[1] Jinan Univ, Guangzhou 510632, Guangdong, Peoples R China
来源：
PROCEEDINGS OF THE 2009 INTERNATIONAL CONFERENCE ON PUBLIC ECONOMICS AND MANAGEMENT ICPEM 2009, VOL 1: SOCIAL ISSUES AND ECONOMIC POLICIES | 2009年
关键词：
tax law enforcement; discretion; abuse; control;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
The operation of any legal system shall not refuse the assistance of discretion. Although the discretion of tax law enforcement has its own reason to exist, it has been abused in many cases of real life, which has damaged the venerability of law and the interests of taxpayers. The issue about how to control and regulate it needs to be urgently tackled with as of this time. This article has carried out a concrete analysis on this and provided a certain number of corresponding remedial measures.
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页码：31 / 34
页数：4
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