论文部分内容阅读
依法治税是实现税收工作目标的保证,是创造优质、公平投资环境的前提。依法治税就是税收工作要完全建立在宪法和法律的基础之上,国家要依法征税,公民要依法纳税,全社会要依法支持和监督税收工作。规范税收执法行为,是依法治税的内在要求和实现依法治税的基本保证,就基层税务机关来说,执法程序规范与否,不仅关系着纳税人的利益,而且是衡量税务部门执法水平高低的重要标志。
Taxing the tax according to law is the guarantee of the goal of taxation work and the prerequisite for creating a high-quality and fair investment environment. Taxation according to law means that the work of taxation should be completely based on the Constitution and the law. The state shall levy taxes according to law, citizens pay tax according to law, and the whole society shall support and supervise the taxation work in accordance with the law. To standardize tax law enforcement is the intrinsic requirement of tax administration according to law and the basic guarantee for tax administration according to law. For the tax authorities at the grassroots level, the standardization of law enforcement procedures is not only relevant to the interests of the taxpayers but also a measure of the level of law enforcement in tax departments The important symbol.