CAJ | 학술논문

税务令函有其正面的功能与作用,税务令函的性质是行政规则,税务令函对纳税人不具有直接的、规范上的拘束力,但对纳税人会产生实质性影响。税务令函的存在有其现实必要性,发挥其功能、实现税法的立法目的、保障纳税人权益等因素决定了应力求做到税务令函的合理化。本文提出了税务令函合理化的相关措施。
세무령함유기정면적공능여작용,세무령함적성질시행정규칙,세무령함대납세인불구유직접적、규범상적구속력,단대납세인회산생실질성영향。세무령함적존재유기현실필요성,발휘기공능、실현세법적입법목적、보장납세인권익등인소결정료응력구주도세무령함적합이화。본문제출료세무령함합이화적상관조시。
Taxation affairs lets letter have whose positive function and effect,Taxation affairs order letter character is administration regulation,Taxation affairs makes a letter not have restraint direct,standardize going ahead to the taxpayer strenuously,but It may produce substantiality effect to the taxpayer.Taxation affairs has let the letter existence have it＇s real necessity,factors such as bringing it＇s function into play,realizing the law of tax legislation purpose,ensuring taxpayer rights and interests has decided to should make every effort to achieve taxation affairs order letter rationalization,The article has brought forward a series of measures of taxation affairs order letter rationalization.