论文部分内容阅读
依法治税是依法治国方略的一个重要组成部分,当前,有些地方政府受经济利益和政治利益的驱使,对税收工作大包大揽,甚至把一大部分精力放在收税上,没有真正理顺政府和税收的法律关系,带来了不少负面效应,形成了多征或少征税款现象,失去了依法治税的刚性。因此,明确并理顺政府和税收的关系已势在必行,笔者就此作一粗浅探讨。
Tax administration according to law is an important part of the strategy of governing the country by law. At present, some local governments, driven by economic and political interests, make a big package of tax work and even devote most of their efforts to tax collection. There is no real reason The legal relationship between the government and the tax revenue has brought about many negative effects, resulting in the phenomenon of multiple taxation or less taxation and the loss of the rigidity of tax administration in accordance with the law. Therefore, it is imperative to clarify and rationalize the relationship between the government and taxation. I will make a brief discussion on this issue.