标题：Several Measures to Perfect Tax Administration by Law
作者机构：[Dong, Wenyi] Shandong Univ, Finance & Secur Res Inst, Weihai 204209, Shandong, Peoples R China.
会议名称：International Symposium on Applied Economics, Business and Development
会议日期：AUG 06-07, 2011
来源：EDUCATION AND MANAGEMENT
关键词：Tax Law System; Independent Examination; Execution Level of Law; Special; Preference Method
摘要：The basis of tax administration by law is to establish the perfect tax law system, and the taxation basic law is in the lead. Especially, making out the Special Taxation Preference Law plays an important role in standardizing the tax law. The key to the tax administration by law is to enforce the law strictly, and setting up the independent tax inspection institution is very important to standardization of tax law enforcement. The motivation of tax administration by law is to improve the evaluation of execution level of law, and it is necessary to establish an evaluation indicator system, the core of which is to measure the execution level of tax law. The evaluation index system and reduction of the tax plan rigidity are important factors of standardization of tax collection.