税政管理工作与优化税收软环境建设

• 作 者: 张良
• 机 构: 福建省地税局
• 出 处: 福建税务
• 发表日期: 1998年S1期
• 关键词: 税政管理 税务机关 依法治税 公平税负 国家税收政策 税务人员 税务咨询 优惠政策 市地税 国家税务总局

税政管理工作是税收征、管、查的政策保障，服务于征、管、查，根植于税收实践，又高于税收实践。税政管理工作出发点和归属点是为健全完善的税收法制机制，公平税负，维护平等竞争的税收环境，落实依法治税，不断转变工作职能，拓展工作空间。从法治、公平角度优化税收软环境

Tax administration is the tax collection, management, check the policy support, service in the collection, management, inspection, rooted in the tax practice, but also higher than the tax practice. The starting point and attribution of tax administration work is to perfect the tax legal system, fair tax burden, maintain a tax environment of equal competition, implement tax administration in accordance with the law, continuously change the job functions, and expand the work space. Optimize Tax Soft Environment from the Perspective of Rule of Law and Justice