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党的十五大明确提出,依法治国,建设社会主义法治国家,是党领导人民治理国家的基本方略。依法治税是依法治国的重要内容,也是税收工作的根本要求。本文通过对科学的税收立法、规范的税收执法和公正的税收司法等问题的分析,就如何进一步推进我国依法治税进程作一些探讨。一、科学的税收立法是依法治税的前提建国以来特别是1994年税制改革后,我国在税收立法方面取得了明显
The 15th National Congress of the Communist Party of China clearly put forward that governing the country according to law and building a socialist country ruled by law are the basic strategies the party leads the people in governing the country. Taxing by law is an important part of governing the country according to law and is also the fundamental requirement of taxation work. Through the analysis of scientific tax legislation, standardized tax law enforcement and fair tax justice, this article makes some discussions on how to further promote the tax administration in China. First, the scientific tax legislation is the premise of tax according to law Since the founding of the PRC, especially after the tax reform in 1994, China has made obvious tax legislation