| 浅议税收征纳双方争端解决的路径选择 |
| |
| 引用本文： | 杨艳. 浅议税收征纳双方争端解决的路径选择[J]. 淮海工学院学报(社会科学版), 2011, 9(4): 84-85. DOI: 10.3969/j.issn.1008-3499.2011.04.030 |
| |
| 作者姓名： | 杨艳 |
| |
| 作者单位： | 苏州大学,政治与公共管理学院,江苏,苏州,215123 |
| |
| 摘 要： | 通过对目前税收征纳冲突的理性定位,从制度层面和执行层面分析征纳争端解决机制的缺陷,将和解调解作为解决征纳争端的首选,完善复议、诉讼制度和配套措施,以此构筑多元化的征纳争端解决机制框架。
|
| 关 键 词： | 税收征纳争端 冲突 和解调解 |
On Approaches to Solve the Dispute on Tax collection and Paying |
| |
| YANG Yan. On Approaches to Solve the Dispute on Tax collection and Paying[J]. Journal of Huaihai Institute of Technology, 2011, 9(4): 84-85. DOI: 10.3969/j.issn.1008-3499.2011.04.030 |
| |
| Authors: | YANG Yan |
| |
| Affiliation: | YANG Yan(School of Politics and Public Management,Soochow University,Suzhou 215123,China) |
| |
| Abstract: | Through rational positioning of the conflicts in tax collection,the mechanism defect to solve the dispute is analyzed on the system and execution level.Mediation is the first and best choice.To perfect the system of reconsideration and appealing constitutes the framework of dispute-settlement mechanisms. |
| |
| Keywords: | dispute on tax collection and paying conflict mediationn |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
