1) normalization of conducting tax according to law
规范税收执法
1.
The present paper expounding the range of the normalization of conducting tax according to law ,makes objective analization of the causes affecting the normal conducting of tax and points out the key factors resulting in the affection,thus putting forward the countermeasures against the problems.
规范税收执法是依法治税的重要内容 ,我们认为 ,要研究规范税收执法问题 ,必须明确规范税收执法研究的范围 ,在此基础上 ,对影响规范税收执法的原因进行实事求是的分析 ,找出问题的症结所在 ,从而提出解决问题的对策 ,通过完善使其能够更好地为依法治税服务 ,提高税务机关的执法质量。
2) Revenue criterion
税收规范
3) enforcement of tax law
税收执法
1.
While exercising discretionary power in the enforcement of tax law,the main problems are abuse of the power,unreasonable and unfair exercise of the power.
当前税收执法行使自由裁量权存在的主要问题是滥用裁量权,不能合理、公正和公平地运用自由裁量权。
4) tax administration of law
税收执法
1.
At present,the abuse of free jurisdiction during tax administration of law often happens.
目前,在税收执法过程中,经常发生滥用自由裁量权的情况。
2.
There exist some problems in our current tax practice,such as imperfect tax legislation,irregular tax administration of law,negative tax authority,endless administrative intervention and so on.
当前我国在依法治税实践中存在着税收立法不完善、税收执法不规范、税收司法不作为、行政干预屡纠不绝等问题 ,须采取措施加以解
补充资料：暴力及执法伤亡赔偿计划
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参考词条