税收征管法

税收征管法及本细则没有规定的，依照其他有关税收法律、行政法规的规定执行。

In case where there is no provision in the Law on the Administration of Tax Collection and these Rules , the provisions of other tax laws , tax administrative rules or regulations shall be implemented .

税务登记法律制度评析&兼论《税收征管法》相关内容的完善

Comment and Analysis on the Law and System of Tax Registration & And Concerning the Perfection of Related Content of the Law on the Administration of Tax Collection

浅论新税收征管法的不足与完善

Brief Discussion on the Defaults and Improvement of New Taxation Revenue Laws

关于修改《税收征管法》的几点思考

Thought about Amending the " Tax Administration Law "

我国新的税收征管法进一步强化了为纳税人服务的观念。

The new law of the tax levy and administration has strengthened the view to serve the taxpayer .

我国新《税收征管法》是在《合同法》的基础上，规定了税收代位权制度。

Based on contract law , the new law of taxation management has established the system of tax subrogation .

修改《税收征管法》的指导思想及需要商榷的几个问题

The Guiding Principle for Amending ' the Administration of Tax Collection Law ' and Some Related Problems to be Discussed

而我国在2001年修订的《中华人民共和国税收征管法》中才首次提出纳税人享有纳税人保密权。

In China , revised in 2001 the " PRC Tax Administration Law " was the first time taxpayers have the right to taxpayer confidentiality .

对《税收征管法》规定的税收违法行为与《刑法》规定的税收犯罪行为在某些方面可进行统一，尽量做到衔接和协调一致。

Some works of coordination and unification can be done concerning tax transgression in Law of Revenue Collection Administration and revenue crime in Penal Code .

与原税收征管法相比，新税收征管法增加了许多内容，其中之一是税收优先权制度。

Compared with the last tax levy management law , the new one adds many new contents , one of which is the system of the tax priority .

再次，要修改和健全现行税收征管法，完善我国现行的税务管理、税收征款、税收检查等制度。

Once again , we should modify and improve the existing tax collection and management law , perfect the current systems of tax management , tax levy , tax inspection .

对于不建账或账务不健全的个体业户，按照《税收征管法》规定，税务机关应当核定其销售额。

In accordance with " Tax Collection and Management Law ", tax authorities should check the sales of those individual enterprises which do not set accounts and their account are not perfect .

我国新《税收征管法》首次规定了税收优先权，这是我国立法上的一大突破。

The Law of Tax Collection and Management > issued in China recently defines the taxation priority for the first time , which is a big breakthrough in our country 's legislation .

效率和公平&论我国个人所得税法修改的原则性方向修改《税收征管法》的指导思想及需要商榷的几个问题

Efficiency and Justice & Suggestion on Further Reformation of Individual Income Tax Law ; The Guiding Principle for Amending ' the Administration of Tax Collection Law ' and Some Related Problems to be Discussed

鉴于新《税收征管法》中未规定税收代位权的具体法律制度，故笔者拟对税收代位权的行使条件、方式、限制及效力进行探讨，以利完善该法律制度。

On the ground of without a concrete system in the new Taxation Management Law , in this article the authors analyse and discuss the Tax Subrogation concerning the exercise conditon , method , limitation and effect as well .

我国关于行政强制的规定主要体现在《中华人民共和国税收征管法》中，《税收征管法》赋予了税务机关独立行使行政强制的权力，规定了税务行政强制的种类和程序。

The rules concerning taxation administrative mandatory regime are principally stipulated in Tax-levying Law of People 's Republic of China which promulgates the categories of mandatory means as well as the procedure and authorizes the taxation administrative authority to independently exercise the mandatory power .

电子商务的出现，对现有的金融、税收、法律等制度提出了新的挑战，给税收征管法的各项制度带来了极大的冲击。

The appearance of electronic commerce , proposes new challenge to many systems such as current finance , tax and law . It also brings enormous impact to the Law of Tax Collection and Management .