摘要
依法治税是一个具有重要理论和现实意义的课题。正确认识依法治税的内涵和地位,是解决其存在问题并付诸实践的基础和前提。推进当前的依法治税工作,关键在于完善税收法律关系、规范税收执法、营造良好的税收环境等。
Taxation administration is the task which has both important theoretical significance and realistic significance. The foundation and prerequisite of solving the problems and putting it into practice are the correct understanding of the connotation and status of taxation administration by law. The key to further the present work of administrating taxation by law lies in perfecting the relationship between taxation and law, normalizing law enforcement in tax collection and providing proper environment for taxation.
出处
《辽宁警专学报》
2003年第6期13-15,共3页
Journal of Liaoning Police Academy
关键词
依法治税
税收法律关系
税收环境
税收执法
administrate taxation by law
relationship between taxation and law
tax collecting environment
taxation enforcement.
