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随着税制改革的不断深化和税收法制建设的日益加强,税收执法状况正逐步成为影响依法治税的一个重要因素。因此,适时采取有效措施,加强税收执法监督,便成为当前推进税收法治进程的一项艰巨而紧迫的任务。一、税收执法监督的一般分析1.税收执法监督的现实意义。税收执法是指税务机关依据国家的税收法律、法规和规章,对有关税收事项进行的具体组织管理活动。税收执法状况直接从两个方面影响着依法治税水平。一是税收执法主体的权力运用是否在法定范围内进行。国家赋予税务机关税收执法权的目的在于有效
With the continuous deepening of the reform of the tax system and the strengthening of the tax legal system, the status of tax enforcement is gradually becoming an important factor that affects the tax administration according to law. Therefore, timely and effective measures to strengthen the supervision of tax law enforcement, it has become the current tax progress of the rule of law in an arduous and urgent task. First, the tax law enforcement supervision of the general analysis 1. Tax law enforcement supervision of practical significance. Tax law enforcement refers to the tax authorities in accordance with the country’s tax laws, regulations and rules, the tax matters related to the specific organization and management activities. Tax law enforcement directly affects the level of taxation according to law from two aspects. First, whether the use of the power of the tax law enforcement body is within the statutory scope. The purpose of the tax law enforcement power granted by the tax authorities is to be effective