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虽然税收与人们的关系越来越紧密,但税法还远远没有成为渗透到社会生活中的“活法”,不仅纳税人偷、逃、骗、抗税的情况时有发生,就连政府以及负责征收税款的税务机关,也并非严格执行国家税法规定的典范。为什么法律的表达与实践存在反差?这是我国政治生活中“非正式性”特点在税收立法及税收执法中的反映。而税法表达与实践的背离表明我国依法治税、实现税收法治的进程依然漫长。
Although the relationship between taxation and people is getting closer, the tax law is far from becoming a “living law” infiltrating into social life. Not only taxpayers who steal, fled and cheat, The tax authorities that collect taxes are not the model for strictly implementing the provisions of the state tax code. Why does the expression of law have a contrast with the practice? This is a reflection of “informality” in our political life in tax legislation and tax law enforcement. However, the departure of the expression and practice of the tax law shows that the process of taxing the country according to law and realizing the rule of law of taxation is still long.