文明查帐小议

• 作 者: 郑天强 林静
• 机 构: 福州市国家税务局直属三局,福州市地方税务局台江分局
• 出 处: 税务
• 发表日期: 1995年07期
• 关键词: 税务机关 纳税义务人 税务人员 税务检查 市场经济体制 执行公务 政治思想觉悟 政治学习 拖延时间 物质利益

要使税收工作适应市场经济体制的建立和形势发展需要,必须树立税务人员的良好形象。作为纳税义务人,接受税务机关的检查是理所当然的,但是作为税务部门的检查人员在执行公务时必须做到文明查帐,主要有以下几点:

In order to adapt taxation work to the establishment of a market economy and to the needs of the development of the situation, it is necessary to establish a good image of the tax officers. As a taxpayer, to accept the tax authority’s inspection is a matter of course, but as a tax department inspectors in the implementation of official duties must be civilized audit, mainly in the following points: