论文部分内容阅读
本文概述了此次修订《税收征管法》的意义,并从适应税制改革、建立现代化税收征管体系、纳税人权利保障、法律衔接等方面对未来的《税收征管法》进行了基本框定,在此基础上,针对性地提出了具体法律条文的修订建议。
This article outlines the significance of this revision of the Law on Tax Collection and Management and provides a basic framework for the future Tax Collection and Administration Law from the perspective of tax reform, the establishment of a modern tax collection and management system, the safeguard of taxpayers’ rights, and the convergence of laws Based on the specific proposed amendments to the legal provisions.