Show simple item record

dc.contributor.advisor李刚
dc.contributor.author张明梅
dc.date.accessioned2016-02-14T02:17:04Z
dc.date.available2016-02-14T02:17:04Z
dc.date.issued2012-09-24 16:33:39.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/23197
dc.description.abstract本文比较研究海峡两岸的税收滞纳金制度,并对我国大陆地区相关立法的完善提出建议。税收滞纳金制度具有很大的研究价值:一方面,它对于实现税收公平、维护纳税人合法权益意义重大;另一方面,它是一项较为复杂的税法制度,涉及税收征管的诸多基础性问题。海峡两岸税法学界对于此项制度的系统性研究都不少,但是关于两岸的比较研究较为匮乏。 本文对比海峡两岸有关滞纳金的税法规则及实践操作,第一部分从滞纳金的构成要件入手,再进一步分析滞纳金的性质;第二部分分为滞纳金的实体制度和程序制度,对比分析两岸的滞纳金征收比率、滞纳期间的计算、征收范围、强制执行、滞纳金的返还请求权和行政救济等方面内容;第三部分在前文分析的基础上,...
dc.description.abstractThe thesis explores comparative study on system of late fee of the Mainland and Taiwan, meanwhile providing advice to the legislative perfection thereof. Late fee of tax law demonstrates huge value for academic research. On one hand, it is of significant importance to the realization of tax fairness as well as the protection of taxpayer’s benefit; on the other hand, it is a rather complicated tax ...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=32880&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=35492
dc.subject税收滞纳金
dc.subject纳税人
dc.subject税务机关
dc.subjectLate Fee
dc.subjectTaxpayer
dc.subjectTax Authorities
dc.title海峡两岸税收滞纳金制度比较研究
dc.title.alternativeComparative Study on System of Late Fee of the Mainland and Taiwan
dc.typethesis
dc.date.replied2012-06-03
dc.description.note学位:法学硕士
dc.description.note院系专业:法学院法律系_经济法学
dc.description.note学号:13620091150175


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record