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一、现状与问题(一)法律地位不明,法律依据不足现行纳税评估定位不一,有的归属于管理,有的归属于稽查,有的是独立于管理和稽查之间。由于《税收征管法》没有直接赋予纳税评估的法律地位,使得纳税评估的整个工作过程始终处于执法的法律边缘,使其相应职责、手段、方法等也都犹豫?
First, the status quo and problems (A) the legal status is unknown, the lack of legal basis Current tax assessment of different positioning, and some belong to the management, and some belong to the audit, and some are independent of management and inspection. Since the Tax Administration Law does not directly give the legal status of tax assessment, the entire work process of tax assessment is always on the edge of law enforcement, so that its corresponding responsibilities, means and methods are hesitant.