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法治是发展的保障和基础,发展是法治进一步完善的源泉和动力。地税部门作为政府的重要职能部门,如何在新常态下,在全面推进依法治国的时代背景下更好地服务地方经济发展,是地税机关和地税干部的职责和使命。本文通过论证依法治税和经济社会发展的关系为基础,以南昌经济发展升级面临的挑战着手,阐述全面推进依法治税对南昌对接“一带一路”“长江经济带”国家战略,全面打造核心增长级的巨大作用,剖析当前南昌依法治税工作存在的问题和矛盾,积极探索地方税收法治建设的新方式、新途径和新机制,把南昌打造成法治江西的“首善之区”。
The rule of law is the guarantee and foundation for development. Development is the source and driving force for further improvement of the rule of law. As an important functional department of the government, how to better serve local economic development under the new normal in the era of comprehensively promoting the rule of law in China is the responsibility and mission of local tax authorities and local tax cadres. This paper, based on the demonstration of the relationship between tax administration according to law and economic and social development, starts with the challenge that Nanchang faces in its economic development and upgrading. It elaborates on the strategy of comprehensively advancing taxation in accordance with the law of Nanchang against the “Belt and Road”, “Yangtze River Economic Belt” Comprehensively build the great role of the core growth level, analyze the problems and contradictions existing in current Nanchang tax administration and actively explore new ways, new ways and new mechanisms for the construction of the local tax revenue administration and transform Nanchang into a " .