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税收债权保全制度是2001年我国《税收征管法》修改之后税法对合同法上债权保全制度的移用。考察我国十多年来税收债权保全现状,通过调查发现,大多对我国税收法律及其原理认识模糊,对现有税收债权保全制度具体规定理解不清,该制度实施情况也并不理想。为此,对我国税收债权保全制度是否“虚置”进行思考,建议税务机关重视有关税收债权保全制度法律培训。
Tax claims preservation system is the transfer of the tax law on the system of claim preservation in contract law after the revision of the Tax Administration Law of China in 2001. Through investigation, we find out that most of them have a vague understanding of the tax law and its principles in our country and do not understand the specific provisions of the existing tax claims protection system. The implementation of this system is also not satisfactory. To this end, the tax claims on China’s system of whether the “virtual” thinking, suggested that the tax authorities attach importance to the legal system of tax claims preservation system.