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从法的立法、执法、司法三大环节看,国内外立法与司法环节已有类似于专家意见书方式的制度安排。本文从理论层面提出并论证了执法(税收执法)实行专家意见书制度的可能与必要,讨论了实行专家意见书的若干制度安排问题,并呈现了税收执法试行专家意见书的相关案例。本文认为,税收执法实行专家意见书制度,可有效解决税收执法面临的诸多疑难问题、落实税收执法民主监督、提升税收执法水平、促进税收征纳和谐。
Judging from the three major points of legislation, law enforcement and judicature, there are institutional arrangements similar to the expert opinion form in domestic and foreign legislative and judicial departments. This paper presents and demonstrates the possibility and necessity of enforcing the expert opinion system in law enforcement (tax law enforcement) from a theoretical perspective, discusses some institutional arrangements for the implementation of expert opinion papers, and presents the relevant cases of the trial expert’s statement of tax enforcement. This paper argues that the implementation of tax law enforcement expert opinion system, which can effectively solve many problems facing the tax law enforcement, the implementation of democratic supervision of tax law enforcement to enhance the level of tax law enforcement and promote tax harmonization.