| 基于我国税收再认识的税收争议诉讼新认识 |
| |
| 引用本文： | 林国.基于我国税收再认识的税收争议诉讼新认识[J].长春大学学报,2012(9):1132-1133,1149. |
| |
| 作者姓名： | 林国 |
| |
| 作者单位： | 福州外语外贸学院商学系 |
| |
| 摘 要： | 对税收本质、性质的认识影响着对税收争议诉讼的认识,通过对税收本质、性质的再认识,对税收争议诉讼的认识也会有新的看法。
|
| 关 键 词： | 税收 税收本质 税收争议 诉讼 |
New Understanding of Tax Dispute Lawsuit Based on the Recognition of Taxation |
| |
| LIN Guo.New Understanding of Tax Dispute Lawsuit Based on the Recognition of Taxation[J].Journal of Changchun University,2012(9):1132-1133,1149. |
| |
| Authors: | LIN Guo |
| |
| Institution: | LIN Guo(Department of Business and Trade,Fuzhou College of Foreign Studies and Trade,Fuzhou 350018,China) |
| |
| Abstract: | The understanding on the essence and nature of taxation influences the understanding on the tax dispute lawsuit.We will have new ideas on tax dispute lawsuit based on the recognition of taxation. |
| |
| Keywords: | taxation taxation nature tax dispute lawsuit |
| 本文献已被 CNKI 维普 等数据库收录！ |
