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税法是国家法律体系的重要组成部分,同时又是税收管理的法律依据。税收作为重要的宏观调控手段之一,在发展社会主义市场经济中具有重要的作用。税收的特殊地位决定了作为税收法制建设主体的税务机关,必须不折不扣地履行自己神圣的天职,特别在税制改革不断深化的今天,作为国家的税务干部强化法律意识,尤显突出和重要。 一、强烈的法律意识是执行新税制的客观要求 新的税制呼唤强烈的法律意识。税务机关,作为税收法律建设的主体和公民、法人及其他一切纳税人为税收法制的客体的法律关系的双方,需要彼此都具有强烈的法律意识,在征纳实践中严格按法律
Tax law is an important part of the national legal system, but also the legal basis for tax administration. Taxation, as one of the important macro-control measures, plays an important role in developing the socialist market economy. The special status of tax determines that the tax authorities that are the main body of the tax legal system must fulfill their sacred duty in no small order. Especially in the deepening of the reform of the tax system, it is particularly prominent and important to strengthen the legal awareness of the tax cadres in the country. . First, a strong sense of law is the objective requirements of the implementation of the new tax system The new tax system calls for strong legal awareness. The tax authorities, as the subject of tax law construction and the legal relationship between citizens, legal persons and all other taxpayers as the object of the taxation legal system, need to have a strong sense of law in each other’s practice and strictly follow the law