本文選題：稅收執(zhí)法 + 案例指導(dǎo)制度�。� 參考：《稅務(wù)研究》2017年11期

【摘要】：針對稅收執(zhí)法中存在的自由裁量權(quán)過大、執(zhí)法標(biāo)準(zhǔn)不統(tǒng)一、疑難案件多等問題,稅務(wù)部門有必要在學(xué)習(xí)、借鑒司法領(lǐng)域和其他行政執(zhí)法部門先進(jìn)經(jīng)驗的基礎(chǔ)上,建立案例指導(dǎo)制度,通過指導(dǎo)性案例"指導(dǎo)"稅務(wù)機(jī)關(guān)準(zhǔn)確、統(tǒng)一適用稅法,營造和諧的征納環(huán)境。本文從四個方面對稅收執(zhí)法案件指導(dǎo)制度展開論述:一是通過對稅收執(zhí)法現(xiàn)實存在問題的總結(jié)來說明建立案例指導(dǎo)制度的必要性;二是通過對司法領(lǐng)域和其他行政執(zhí)法領(lǐng)域案例指導(dǎo)制度的介紹來說明建立稅收執(zhí)法案例指導(dǎo)制度的可行性和可鑒經(jīng)驗;三是通過對案例指導(dǎo)制度的功能作用分析來說明建立案例指導(dǎo)制度的重要性;四是通過對司法領(lǐng)域案例指導(dǎo)制度的學(xué)習(xí)、借鑒來說明構(gòu)建稅務(wù)系統(tǒng)案例指導(dǎo)制度的框架要義。
[Abstract]:In view of the problems such as too large discretion in tax enforcement, inconsistent enforcement standards and many difficult cases, it is necessary for tax departments to learn from the advanced experience of the judicial field and other administrative law enforcement departments. Establishing case guidance system, guiding tax authorities accurately, unified application of tax laws, and creating a harmonious environment for collection and acceptance. This paper discusses the guiding system of tax law enforcement cases from four aspects: first, the necessity of establishing case guidance system is explained by summarizing the existing problems in tax enforcement practice; Second, through the introduction of the case guidance system in the field of judicial and other administrative law enforcement to illustrate the feasibility and lessons learned from the establishment of tax enforcement case guidance system; The third is to analyze the function of the case guidance system to explain the importance of establishing the case guidance system; the fourth is to illustrate the framework of the tax system case guidance system through the study of the case guidance system in the judicial field.
【作者單位】： 河北省國家稅務(wù)局;
【分類號】：D922.22

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