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文明执法是新《税收征管法》赋予税务人员的一项职责,它既是对税务人员在执法活动中的一项基本要求,同时也体现了税法对纳税人合法权益的尊重和保护。 讲文明是中华民族的优良传统,是精神文明建设的主要内容。在执法中,讲文明就是要依法办事,态度平和,耐心解释,笑脸服务,让文明荡漾在群众心里。但是,文明执法不是牺牲原则,微笑服务也不是向不文明的言行举止示弱退让,而是相互尊重,按规矩办事。文
Civilized law enforcement is a duty granted to tax officers by the new Tax Administration Law. It is not only a basic requirement for tax officers in law enforcement activities, but also reflects the respect and protection of tax law on the legitimate rights and interests of taxpayers. Civilization of civilization is the fine tradition of the Chinese nation and the major content of spiritual civilization. In law enforcement, civilization is to act in accordance with the law, peace of mind, patiently explain, smile services, so that civilizations rippling in the hearts of the masses. However, civilized law enforcement is not a sacrifice of principle, and smiling service is not giving implicit instructions to uncivilized demeanor but mutual respect and acting according to the rules. Text