第十七章其他杂项税收问题：税收权力来源与多层次税务.pdfVIP

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ChapterSeventeen

OtherMiscellaneousTaxIssues

I.SourcesofTaxAuthority...R17-1

A.HierarchyofTaxAuthorities.R17-1

B.LegislativeAuthority...R17-1

C.AdministrativeAuthority...R17-4

D.JudicialAuthority...R17-5

E.WeightingofAuthority….R17-6

II.SourcesofTaxAuthority...R17-7

A.Introduction.R17-7

B.AuditProcess.R17-7

C.AppealsProcess..R17-9

D.