First, this paper began by the general regulation of the administrative rule of law and the administrative examination and approval system, then reviewed and summarized the tax administrative examination and approval, analyzed the active influence to the tax administrative examination and approval since the Administrative License Law was implemented.
This thesis has four chapters, which is based on the basic theories of law, the regulations of established law and the practice of tax administrative compulsory. It analyzes basic theory and problems of tax administrative compulsory.
In ivading tax administrative penalty teaching . there are some problems in criminal law and taxation law which need to be discussed and analyzed in order to better guide in teaching.
These committees should act as an educative forum and a forum of advice on tax administrative measures.
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Process Analysis of Sales Tax Administrative Functions 3.33 The previous section described the core functional processes of the sales tax system.
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Analysis the currently prevailing problems in the circulation of special invoice of VAT, from three angles of taxpayers, local governments and VAT law offenders, the author of this article has provided several concrete measures to solve these problems, which include intensification of tax administrative authorities' enforcement, establishment of computerized VAT special invoice supervision national system, strengthening management of input tax for the period as well as accounting per...
The law of the new tax collection and management say that the tax administrative reconsideration caused bythe tax argument application from the taxpayers should base on paying the tax in full and providing assurance. This taxrelief pattern is influenced by management theory but it also reflects the public interest. This not only runs counter tothe present relatve laws and is but also unfair to the taxpayers. So this rule should be abolished.
The commitment of tax administrative law enforcement is a rule to increase the administrative efficiency and better the relationship between the tax administration and the social public. At present, the theoretic research is inferior to the administrative practice. In order to improve the commitment of tax administrative law enforcement, the content about it and its management should be regulated and strengthened.