2006•Unpublished venueRequires access
Improve the system of guaranty measures to taxation obligation
Min Dong-xu
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Abstract
Guaranty measures to taxation obligation are to make their collection programs more efficient.It will be helpful to make the administration on tax collection ruled by law,because it can change the nature of legal relation in taxing.In this article we will discuss some factors effect on the function of guaranty measures to taxation obligation.I try to deal with the problem that how to improve the effect of guaranty measures to taxation obligation,and keep the authority and effect of law.