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去年５月１日开始实施新《税收征管法》,是税收法制建设史上的一个重大突破,标志着税收征管迈上了一个新台阶。新《税收征管法》对于加强税收法制,强化税源管理,健全基础制度,堵塞税收征管中出现的漏洞,维护纳税人的合法权益,更好地发挥税收职能作用和规范经济秩序,具有十分重要的现实意义和深远的历史意义。辽宁省国税系统把学习贯彻新《税收征管法》作为做好新形势下税收工作的头等大事来抓,统一认识,迅速行动,在全省广大纳税人和国税干部中掀起了学习,贯彻新法的热潮。现将部分企业纳税人的发言予以刊发,以期推动我省税收征管工作再上新台阶。
The implementation of the new Tax Administration Law on May 1 last year was a major breakthrough in the history of tax law and that marked a new stage in tax collection and administration. The new “Tax Administration Law” is very important for strengthening the tax law, strengthening the management of tax sources, perfecting the basic system, plugging the loopholes in tax collection and administration, safeguarding the legitimate rights and interests of the taxpayers, giving better play to the taxation function and regulating the economic order Realistic significance and far-reaching historical significance. Liaoning’s national tax system takes the study and implementation of the new “Tax Administration Law” as the top priority for doing a good job of taxation work in the new situation, unifies understanding and moves swiftly to set off the study and implementation of the new law in the vast number of taxpayers and state tax cadres throughout the province upsurge. Now part of the corporate taxpayers to be issued, with a view to promoting tax collection and management in our province to a new level.