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一个国家的税收在调控经济、组织收入两大职能中究竟能发挥多大作用,很大程度上取决于这个国家的税收环境。一个好的税收环境就是以法治、德治为基础的税收关系的有序状态。当前我国税收环境的综合治理,应从三个方面加强。 首先,税务机关是代表国家执行税法的具体部门,在依
How much function a country’s tax revenue plays in the two major functions of economic control and organizational income largely depends on the tax environment in this country. A good tax environment is the orderly state of tax relations based on the rule of law and virtue. At present, comprehensive management of China’s tax environment should be strengthened from three aspects. First of all, the tax authorities are the specific departments that implement tax laws on behalf of the state