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国家税务总局局长金人庆把他1998年主持全国税务工作以来的工作思路归纳为1+3。所谓1是指税收经济观,所谓3是指依法治税、从严治队和科技加管理。 本文只就被金人庆称为税收工作“灵魂”的依法治税发点议论。 显然,依法治税是同党和依法治国的精神一脉相承的,是依法治国在税务工作领域的具体化。但是,经验告诉我们,理想或者说目标要变成现实,往往要走很长一段路,这段路不能以天计,而要以年,以数年计。因为,中国是个有几千年封建传统的国家,即就是中华人民共和国成立以后,也有很长一段时期仍然处在“人治”的环境下,在这样一个国度,要把“人治”变为“法治”谈何容易。 政治方面撇开不谈,仅就经济管理、税务管理而言,以法治的标尺来衡量、来检查,
Jin Renqing, director general of the State Administration of Taxation, summarized the work train of thought since he presided over the taxation work in the whole country in 1998 to 1 + 3. The so-called 1 refers to the concept of tax economy, the so-called 3 refers to the tax according to law, strict management team and science and technology. This article discusses only the point of tax treatment according to law that Jin Renqing calls the “soul” of tax work. Obviously, the taxation according to law is the continuation of the spirit of being in line with the party and governing the country according to law and is the embodiment of the rule of law in the field of taxation. However, experience tells us that it is often a long way to go if the ideal or the goal is to become a reality. It can not be measured by days, but by years and years. Because China is a country with thousands of years of feudal tradition, that is, after the founding of the People’s Republic of China, it still has a long history of being governed by the “people’s rule.” In such a country, the “rule of man” should be changed into “the rule of law ”Easy to talk about. Apart from the political aspect, economic management and tax administration are only measured by the rule of law to check,