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理论与现实的差异—依法治税亟待解决的问题在法治观念上存在强与弱的差异。社会氛围是推进依法治税的先决条件。目前,仍有部分税务干部存在人治、特权思想和“官本位”观念,部分纳税人的税法遵从意识较弱,缺少自觉守法的内在驱动力,受到经济利益驱使时,容易滋生偷、逃、骗税等违法犯罪行为。
The Difference Between Theory and Reality - The Problems to Be Solved in Levying Tax by Law There are Differences between Strong and Weak in the Concept of Rule of Law. Social atmosphere is a prerequisite for promoting tax administration according to law. At present, there are still some tax cadres who have the concept of “rule of man, privilege” and “official status”. Some taxpayers’ awareness of tax compliance is weak and they lack the intrinsic driving force to consciously abide by the law. When driven by economic interests, they easily breed and steal , Fraud and other criminal activities.