税务行政组织模式的理性思考

来源 :税务研究 | 被引量 : 0次 | 上传用户:denny322
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一、理想的税务行政组织的基本特征(一)税务行政组织的一般特征税务行政组织的一般特征,反映了税务行政组织作为国家行政管理组织应具有的一般性特征。税务行政管理机构是否存在这些特征,直接反映税务行政管理机构代表国家进行税收管理的能力,同时也反映税务行政组织与国家其他 First, the basic characteristics of the ideal tax administrative organization (a) the general characteristics of the tax administrative organization The general characteristics of the tax administrative organization, reflecting the tax administrative organization as a state administrative organization should have the general characteristics. Whether the tax administrative agencies have these characteristics directly reflects the ability of the tax administrative agencies to administer tax revenues on behalf of the state and also reflects the relationship between the tax administrative organizations and other national
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