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一、坚持依法治税首要问题是要注意强化税收以法治税的思想 党的十四届三中全会通过的《中共中央关于建立社会主义市场经济体制若干问题的决定》指出:“按照统一税法、公平税负、简化税制、合理分权的原则,改革和完善税收制度”是这次税制改革的唯一目的。由于任何改革总是从不完善到完善,这是事物发展一般规律。因此,税收法治思想的确定也必须经历一个长
First, the primary issue of adhering to the principle of tax administration according to law is to pay attention to the principle of strengthening tax administration by law. The “Decision of the CPC Central Committee on Several Issues Concerning the Establishment of a Socialist Market Economic System,” passed at the Third Plenary Session of the 14th CPC Central Committee, pointed out: “According to the unified tax law, The principle of a fair tax burden, simplification of the tax system and rational decentralization, reform and improvement of the tax system ”is the sole purpose of this tax reform. Since any reform is always imperfect to perfect, this is the general law of things development. Therefore, the idea of tax law must also be determined by a long