论文部分内容阅读
税收流失是各国共同关注的问题之一。如何防止税收流失,事前的良好的征管环境的形成固然重要,而如何征收可能流失的税款,对于税收流失的治理来说同样重要。税收流失是国家征税权行使的不完满状态,司法途径应当成为对此征税权救济的重要和最终途径。针对在税收流失治理中我国诉讼制度对司法机关作用发挥的限制,为加强对税收流失的司法治理,应当对我国现有的民事、刑事和行政诉讼程序制度加以完善。
Tax loss is one of the common concerns of all countries. How to prevent the loss of tax revenue is very important for the formation of a good collection and management environment in advance. How to collect the tax that may be lost is also important for the management of tax losses. Tax loss is the state of taxation the exercise of the state of incomplete, judicial channels should be the remedy of this tax right an important and final approach. Aiming at the limitation of our litigation system to the function of the judiciary in the loss of tax revenue, in order to strengthen the administration of justice on the tax revenue loss, we should perfect the system of civil, criminal and administrative litigation in our country.