The server is under maintenance between 08:00 to 12:00 (GMT+08:00), and please visit later.
We apologize for any inconvenience caused
Login  | Sign Up  |  Oriprobe Inc. Feed
China/Asia On Demand
Journal Articles
Laws/Policies/Regulations
Companies/Products
Bookmark and Share
lun shui shou zun cong xie yi de fa lv xing zhi ji jiu ji lu jing
Author(s): 
Pages: 85-89
Year: Issue:  32
Journal: Finance and Accounting Monthly

Keyword:  税收遵从协议民事合同行政合同税收遵从度救济路径;
Abstract: 《大企业税收服务和管理规程(试行)》对税收遵从协议的规定过于原则和概括,未明确规定税收遵从协议的内容、性质以及救济路径。在法律性质界定上,税收遵从协议无法满足行政合同关于合同主体、目的、权限以及内容等的界定标准,所以不能将其确定为行政合同,而应将其定性为民事合同。在此基础上,税收遵从协议救济路径就应采用民事救济路径。只有这样,方可在立案、举证、判决方式等方面与税收遵从协议内容及法律特征相符,并满足当前提高企业税收遵从度的现实需求。
Related Articles
No related articles found