论文部分内容阅读
一、对推行税收执法责任制的再认识１．推行执法责任制是实现依法治税的内在要求。实现依法治税，关键在于转变治税观念、改进治税方式，创建依法治税的长效运行机制。执法的随意性是当前最迫切需要解决的主要矛盾，规范执法是当前推进依法治税的重中之重。法治的内涵是重在治
First, the implementation of the tax law enforcement responsibility system re-understanding 1. The implementation of the law enforcement responsibility system is the inherent requirement of tax administration according to law. The key to achieving tax compliance according to law is to change the concept of tax treatment, improve the tax treatment methods and create a long-term operation mechanism for tax administration according to law. The arbitrariness of law enforcement is the most urgent contradiction to be solved at present. To standardize law enforcement is the most important task in promoting tax administration according to law. The connotation of the rule of law is to emphasize governance