税收执法论文税收执法 问题 研究.docVIP

税收执法论文：税收执法 问题 研究 【中文摘要】随着社会经济的不断增长,税收流失方面的问题也日益严重。从近些年来看,涉税犯罪的现象一直是呈上升趋势,在形式上也越来越多样、越来越复杂、越来越隐蔽。目前我国政府有关部门正在试图打破这个格局把税收流失的漏洞给完全堵塞住,然而采取这一举措的关键就在于是否能够有效的执行好税收执法工作。本文会从税收流失的各项问题,如对国家财政收入、资源配置、收入分配、国家宏观调控以及社会公平竞争的影响几方面开始深入研究,仔细探讨在进行税收执法工作的过程中所接触到的各种各样的违法行为,不难看出当今税收执法的手段已经难以满足震慑税收犯罪、保障国家税收安全的需要。因此,要从税收制度、税收执法工作人员的素质、税源的监控、税收征管体制、稽查水平以及宣传力度等几方面进行不同程度的改进；要以法制为根本,健全依法治税的能力,严惩违法行为；制定一系列有利于税收执法工作的、有效的、可行的法律、法规,并赋予税收执法工作人员一定的独立执法的权力,使第一时间就可对涉税案件进行稽查及处理。文章以一个全新的视角来诠释目前我国税收执法问题,现实与理论相结合,以大量文献资料为参考,以具体案例说明事实的方法力求找到解决问题的突破点 【英文摘要】With the economy growing, the problem of tax evasion is becoming more and more serious. In recent years, the means of tax evasion has been more diverse, complex and subtle. The government is trying to solve this problem, and the key to this issue is whether the law can be effectively implemented. The essay analyzed the impact of several aspects in tax evasion, such as on state revenue, resource allocation, income distribution, macro-control and fair competition.During the course of examining a variety of offenses In the process of tax law enforcement, we can clearly realize the current tax law enforcement measures to stop tax evasion have been unable to meet the need.Therefore, we must improve the tax system in varying degrees, such as the staff capacity, tax monitoring, tax collection system, inspection, propaganda and other aspects. We should take the rule of law as a fundamental, improve the ability to levy taxes and punish the offenses more seriously; Formulate effective and practical laws and regulations which are also favorable to the law enforcement; empower tax officer independent power to conduct inspection and treatment to tax cases. This essay explain the present tax law enforcement issues in China from a new perspective, combine reality and theory and take a large number of documents as reference and use cases as a major way to explain the issue, sought to find a solution to the