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1992年9月1日全国人大常委会公布了《中华人民共和国税收征收管理法》(以下简称征管法),同时,公布了《全国人大常委会关于惩治偷税、抗税犯罪的补充规定》(以下简称刑法补充规定)。这是我国税收法制建设取得的突破性的进展,对照过去税收征管的有关规章和实际工作,我认为,主要表现在以下几个方面: 一、明确划分违法犯罪行为与一般违法行为的界限税收违法犯罪行为与一般违法行为是依法治税中一条极其重要的界限。长期以来,由于没有一部独立的、比较完善的征管法,所以在税收征管工作中,对于明
On September 1, 1992, the NPC Standing Committee promulgated the Law of the People’s Republic of China on the Administration of Tax Collection (hereinafter referred to as the Tax Collection Law), and at the same time, promulgated the Supplementary Provisions of the Standing Committee of the National People’s Congress on Punishing Tax Evasion and Anti-tax Crimes (hereinafter referred to as the " Supplementary Provisions of the Criminal Code). This is a breakthrough made in the construction of China’s taxation legal system. In contrast with the relevant regulations and practical work of tax collection and administration in the past, I think it is mainly manifested in the following aspects: First, to clearly define the boundary between illegal and criminal activities and general illegalities Tax illegal Crimes and general violations are an extremely important line of taxation according to law. For a long time, because there is no independent, relatively perfect collection and management law, so in tax collection work, for the Ming