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当前基层税务机关防范执法风险存在的问题重形式,轻实质。近年来,为防范税收执法风险,改善重实体轻程序的现象,税务机关侧重于规范执法程序,如引入
The current problems of grassroots tax authorities in guarding against law-enforcement risks are heavy and light in substance. In recent years, in order to prevent the risk of tax law enforcement and to improve the phenomenon of light and heavy procedures, the tax authorities have focused on standardizing law enforcement procedures as introduced