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一、牢固树立法治理念—要将依法行政作为衡量与评价税务机关税收执法质量的标准。树立法治理念要求人们以法治的精神来开展税收执法活动,要以法治的要求来考察评价税收执法活动。衡量与评价税务机关税收执法质量的标准只有一个,这就是依法行政,即从过程到结果,从实体到程序,税务机关都必须严格执行法律法规,切实做到合法行政、合理行政、程序正当、高效便民、诚实守信、权责统一。在当前的税收执法工作中,要坚决避免为完成税收计划而违背税收法律,重实体轻程序,单纯考虑税务机关管理需要而随意赋予纳税人义务和增加纳税人负担等现象的发生。
First, firmly establish the concept of rule of law - Legal administration should be used as a measure of tax authorities and assess the quality of tax law enforcement standards. To establish a legal concept of governance requires that people carry out tax law enforcement activities in the spirit of the rule of law and that tax law enforcement activities should be inspected and evaluated according to the requirements of the rule of law. There is only one standard for measuring and assessing the quality of tax law enforcement by the tax authorities, that is, according to the law, that is, from the process to the result, from the entity to the procedure and the tax authorities, all laws and regulations must be strictly enforced so that the lawful administration, reasonable administration, Efficient and convenient, honest and trustworthy, rights and responsibilities of unity. In the current tax law enforcement work, we must resolutely avoid breach of the tax law to complete the tax plan, substantive and substantive procedures, simply to consider the tax authorities need to be given arbitrarily taxpayers and taxpayers to increase the burden of such phenomena.