| 论纳税担保制度的完善 |
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| 引用本文： | 王志敏,闵东旭.论纳税担保制度的完善[J].河北工程大学学报(社会科学版),2006,23(3):76-77. |
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| 作者姓名： | 王志敏 闵东旭 |
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| 作者单位： | 河北工程学院,文学院,河北,邯郸,056038 |
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| 摘 要： | 纳税担保制度的确立足以影响税收法律关系的性质,促进依法治税目标的实现。但是,由于法律的不完善导致纳税担保制度在实践中的落空,这不仅仅影响了立法目的的实现,也损害了法律的权威性与实效型。
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| 关 键 词： | 纳税担保 税收法律关系 性质 法律责任 |
| 文章编号： | 1008-9896(2006)03-0076-02 |
| 修稿时间： | 2006年7月8日 |
Improve the system of guaranty measures to taxation obligation |
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| Authors: | WANG Zhi-min MIN Dong-xu |
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| Abstract: | Guaranty measures to taxation obligation are to make their collection programs more efficient.It will be helpful to make the administration on tax collection ruled by law,because it can change the nature of legal relation in taxing.In this article we will discuss some factors effect on the function of guaranty measures to taxation obligation.I try to deal with the problem that how to improve the effect of guaranty measures to taxation obligation,and keep the authority and effect of law. |
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| Keywords: | guaranty measures to taxation obligation legal relation in taxing nature of taxation law tax liability |
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