稅收?qǐng)?zhí)法責(zé)任制研究——以常德市國(guó)稅局為例.pdf

1、中南大學(xué)碩士學(xué)位論文稅收?qǐng)?zhí)法責(zé)任制研究——以常德市國(guó)稅局為例姓名：賀舒紅申請(qǐng)學(xué)位級(jí)別：碩士專(zhuān)業(yè)：公共管理指導(dǎo)教師：李建華姜鋒20071124碩士學(xué)位論文ABSTRACTABSTRACTOnlyisthelawnotenoughtoenforceThoughthelawisperfectenough，itcannotbeeffectivelyimplementedifithasnotestablishedaperfectsystemofe

2、nforcementandsupervisionWithourtaxcollectionlegalsystemperfecting，theconstructionoftaxenforcementsystemispaidmoreattentionbythetaxauthoritiesThispaperfocusesonthetaxenforcementresponsibilitysystemwhichisnowwidelyimplemen

3、tedinourtaxauthoritiesStartingwiththedefinitionofrelatedbasicconcepts，theauthorgivesanoverviewoftheresearchonthistopicincurrenttheorycircleCombiningthepracticeofthetaxenforcementresponsibilitysysteminauthor’Scareegtheaut

4、horanalyzestheeffect，problemsandtheirreasonsintheprocessofimplementingthetaxenforcementresponsibilitysystemBasedontheaboveanalysis，theauthorconstructshisowntheoryframeworks，andconductsastudyonitstheorybasis，decomposition

5、ofdutyregulationofenforcement，theselectionandcontroloftheevaluationsystem，improvementandimplementationoftheliabilityofenforcementfault，thepromotionoftheenforcementresponsibilitymanagement，andtheimprovementofenforcementsu

6、pervisionmechanism，whichconcemingthetaxenforcementresponsibilitysystemThispaperhasfourchapterswithmorethanfiftythousandwords。Thetaxenforcementresponsibilitysystemmeansthatthetaxauthoritiesdelimitatethepositionoftaxenforc

7、ementanddefinetheresponsibilityandtheworkregulationsaccordingtothecharacteristicoftaxadministrationandtherequirementofthelegalityofgovernmentwork，examinetheenforcementandpenalizethefaultenforcement，SOastopromotethetaxadm

8、inistrationlegallyandregularlyandensuretheenforcementofthelawandregulationAsabasicsupervisionsystemofadministrativeenforcement，itisanimportantcomponentoftaxadministrationinourcountryFromhisownworkingexperience，theauthora