税收执法重在制度建设

• 作 者: 王新杰 王新生
• 出 处: 税务
• 发表日期: 2004年期
• 关键词: 税收执法责任制 制度建设 税务行政复议 依法治税 征管法 申诉制度 国家税务总局 培训制度 考核管理 指导思想

金人庆局长在全国税务系统依法治税工作会议上指出：依法治税要重点建立和完善四个方面的机制，其中之一就是要建立以执法责任制为核心的考核管理机制。在“税收执法责任制”这个制度体系中，应包括：《税收执法责任制的实施方案》。应包括指导思想和工作目标、组织领导和机构?

Director Jin Renqing pointed out at the National Taxation System Work Conference on Tax Administration that according to law, one of the four aspects of establishing and perfecting the tax administration according to law is to set up an evaluation and management mechanism centered on the law enforcement responsibility system. In the system of “tax law enforcement responsibility system”, it should include: “The implementation plan of tax law enforcement responsibility system.” Should include the guiding ideology and work objectives, organizational leadership and institutions?