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国税发[2007]106号各省、自治区、直辖市和计划单列市国家税务局、地方税务局,局内各单位:为了减轻纳税人不必要的办税负担和基层税务机关额外的工作负担(以下简称“两个减负”),进一步优化纳税服务,提出如下意见。一、充分认识做好落实“两个减负”、优化纳税服务工作的重大意义落实“两个减负”、优化纳税服务是税务机关全心全意为人民服务的具体体现,是提高税法遵从度、加强税收征管、构建和谐征纳关系的重要举措,是改进工作作风、提高工作效能的必然
State Administration of Taxation, Local Taxation Bureau and Local Bureaux of the Provinces, Autonomous Regions, Municipalities directly under the Central Government and Cities with Separate Plans within the State Tax Administration [2007] No. 106: In order to ease the unnecessary tax burden on taxpayers and the extra work load of the tax authorities at the grassroots level (hereinafter referred to as “Two burden reduction”), to further optimize the tax service, make the following comments. First, fully understand the importance of implementing “Two Burden Relief” and optimizing tax payment services Implement “Two Burden Relief” and optimize tax payment services are the concrete embodiment of the tax authorities serving the people wholeheartedly, which is to enhance compliance with tax laws , Strengthening tax collection and management and building an important measure of harmonizing the relationship is the inevitable result of improving the work style and improving the work efficiency