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作为调整税收法律关系的主力,税收规范性文件在我国的大量存在有它自身的合理性。基于税收规范性文件在实践中的巨大作用和保护纳税人合法权益的考虑,建立对其的审查机制十分必要。虽然我国已通过《税收规范性文件制定管理办法》建立起对税收规范性文件的审查监督机制,但这一机制在审查主体、对象、方式以及结果上还存在一定的问题,需要我们采取相关的措施加以完善。
As the main force of adjusting the legal relationship of taxation, the substantial existence of tax regulatory documents in our country has its own rationality. Based on the tremendous role of tax regulatory documents in practice and the consideration of protecting the legitimate rights and interests of taxpayers, it is necessary to establish a review mechanism for them. Although our country has established a mechanism for the examination and supervision of tax regulatory documents through the Administrative Measures for the Development and Management of Tax Normative Documents, there are still some problems with this mechanism in examining the subjects, objects, methods and results, and we need to adopt relevant Measures to be perfected.