大力推进依法治税 努力优化税收环境——深圳地税10年历程回顾之二

• 作 者: 朱科勇
• 出 处: 经济前沿
• 发表日期: 2004年08期
• 关键词: 依法治税 市场经济体制 市场经济秩序 税务人员 历程回顾 税务公报 偷税案 假发票 行政执法行为 执法监督

随着我国社会主义市场经济体制的逐步建立与完善,税收在市场经济发展中的地位和作用越来越重要。10年来,为了充分发挥税收的职能作用,深圳市地税局在税收征管工作中,始终坚持把依法治税作为各项工作的基本方针和实现税收职能作用的重要保证,坚定不移地推进依法治税进程,全面优化特区税收法治环境,营造特区良好的市场经济秩序。

With the gradual establishment and improvement of China’s socialist market economic system, the status and role of taxation in the development of market economy have become increasingly important. In order to give full play to the functions of taxation over the past 10 years, Shenzhen Municipal Local Taxation Bureau has always adhered to the principle of governing the tax according to law as the basic guideline for various tasks and an important guarantee for the realization of the functions of taxation, and unswervingly pushed forward the principle of administering the tax according to law Tax process, comprehensively optimize the legal environment for taxation in the SAR and create a favorable market economic order in the SAR.