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为了适应经济全球化和建立社会主义市场经济体制的需要,我们税收的法制化程度必须迅速提高。税收执法理念决定着税收法制实践中具体的行为标准和取向,直接影响税收执法的效果和税收各项职能作用的发挥。树立经济税收观,必须从更新税收执法理念开始,摆正税务部门与纳税人的关系,在执法中正确体现税收法律法规的奖限精神,才能通过执法,促进经济结构的调整和经济的健康发展。为此,本刊从本期起开辟专栏进行“关于税收执法理念大讨论”的活动,欢迎社会各界,特别是基层税干和广大纳税人对有关问题投稿参与,我们将选优秀稿件刊登。来稿请注明“大讨论”专栏收。
In order to meet the needs of economic globalization and the establishment of a socialist market economic system, the degree of taxation in our taxation system must be rapidly increased. The concept of tax law enforcement determines the specific standards of conduct and orientation in tax legal practice, which directly affects the effectiveness of tax law enforcement and the role of various functions of taxation. In order to establish the view of economic tax, we must start from the concept of renewal of tax revenue law enforcement, set the relationship between tax departments and taxpayers, and correctly reflect the award-winning spirit of tax laws and regulations in law enforcement so as to promote economic restructuring and economic healthy development through law enforcement . To this end, this issue has opened a special column from this issue “on the concept of tax law enforcement debate,” the activities are welcome to all sectors of society, especially grass-roots taxpayers and the majority of taxpayers to contribute to the issue, we will be selected outstanding manuscripts published. Contributions please indicate the “big discussion” column received.