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min guo bei jing zheng fu shi qi shui shou zheng guan de 4g biao xian
Author(s): 
Pages: 127-132
Year: Issue:  11
Journal: Finance and Accounting Monthly

Keyword:  依法治税税收征管“4G”表现中华民国;
Abstract: 民国初建,许多税收法规得以确立和完善。但依法治税并不因法律的订立而实现,来自征税人的税收征管乱象具体可概括为“4G”表现:官本思想、管理乱象、惯性思维、关系主义,直接影响到我国税收的现代化进程。在对民初税收征管客观分析的基础上,得出结论:税收法治化的基本要求是税收法定和税收遵从,维持经济与社会的公平正义是现代税收的应有功能。而国家的独立稳定和人的现代化是税收现代化的前提与保障。
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