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依法治税是税收工作的灵魂,是税收工作的出发点和落脚点。最近,自治区党委要求兴起学习贯彻“三个代表”重要思想的新高潮。税务部门要按照区党委的统一部署,提高认识,健全机制,深化目标管理,规范税收执法,全面推进依法治税,不断增强贯彻“三个代表”重要思想的自觉性和坚定性。全面推进依法治税认识必须到位思想是行动的先导,全面推进依法治税,首先要树立符合税收法治要求的思维方式和正确观念。要从贯彻十六大精神和“三个代表”重要思想的高度认识依法治税的重要性,税收是政府参与国民收
Taxing according to law is the soul of the tax work, which is the starting point and ending point of the tax work. Recently, the party committee of the autonomous region demanded that a new upsurge of studying and implementing the important thinking of the “three represents” be initiated. The tax department should follow the unified plan of the district party committees, raise awareness, improve the mechanism, deepen the goal management, standardize tax law enforcement, comprehensively promote tax administration according to law, and constantly enhance the conscientiousness and firmness of implementing the important thinking of the ’Three Represents.’ The idea that the promotion of paying taxes in accordance with the law in an all-round way must be in place is the guide for action and the promotion of tax administration in accordance with the law in all-round way. We must first establish a way of thinking and a correct concept in line with the requirements of the tax-law. From the perspective of carrying out the important thinking of the 16th National Congress and the “Three Represents,” we should understand the importance of administering the tax according to law. Taxation is the government’s participation in the national revenue