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贵州省铜仁地区财政局黄永珍同志的来信,提出了一个十分重要的问题,就是一定要有法必依,执法必严,违法必究,坚决维护税收法纪的严肃性. 税法,是巩固无产阶级专政的重要工具,是分配和再分配国民收入,为社会主义现代化建设积累资金的一项重要的国家法律制度,具有严肃的法律效力,必须严格遵守,坚决执行,任何人没有超越国家制定的法律的权力.现在,有些地区、部门和单位的领导人,无视税收法制,有法不依,以权代法,用一句话就可以改变国家税收法令规定,任意减税、免税,
A letter from Comrade Huang Yongzhen, Finance Bureau of the Tongren District in Guizhou Province, raised a very important question: that we must have laws to follow, law enforcement must be strict, laws must be conducted in a responsible manner, and the seriousness of tax laws and regulations must be firmly protected. The tax code is to consolidate the dictatorship of the proletariat Is an important national legal system that distributes and redistributes national income and accumulates funds for the socialist modernization. It has serious legal force and must be strictly observed and resolutely implemented. No one has gone beyond the laws enacted by the state At present, leaders of some regions, departments and units ignore the tax revenue law, abolish the law and take the law on behalf of their behalf, and can change the provisions of the state tax laws and ordinances in a single sentence. They can arbitrarily reduce taxes,