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近几年来,以江泽民为核心的第三代中央领导集体高度重视法制建设,明确提出要建设社会主义法制国家,并将这一治国方略和目标,正式列入跨世纪的发展纲要中。税收法律是我国法制体系的重要组成部分,它是国家进行宏观调控的重要杠杆。在新形势下税务机关如何坚持依法治税,强化税收征管,以高度的政治热情和责任感,积极促进依法治国的顺利开展,笔者就此谈点看法。 一、坚持依法治税,强化税收征管是依法治国的客观要求
In recent years, the third-generation central leadership collective with Jiang Zemin at the core has attached great importance to the construction of the legal system and clearly proposed that a socialist country with a socialist legal system should be established. This strategy and objective of running the country should be formally included in the cross-century development program. The tax law is an important part of the legal system of our country and it is an important lever for the state to carry out macro-control. Under the new situation, how to adhere to tax administration according to law and strengthen tax collection and management, the tax authorities actively promote the smooth implementation of governing the country by law with a high degree of political enthusiasm and responsibility. First, insisting on tax administration according to law and strengthening tax collection and administration are the objective requirements of governing the country according to law