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农税工作中的“软”办法,是“硬”办法的对称,是指各种非强制(法律、行政、经济)措施的总称,如以德服人、以情感人、以情动人,其实质是以德治税。在严格以法治税的前提下,将以法治税与以德治税有机结合,善于运用“软”办法,对建立融洽、和谐、友好的征纳关系,促进农村纳税人自觉依法纳税,具有重要的潜移默化作用。
The “soft” approach in agricultural tax work is the symmetry of the “hard” approach. It refers to the general term of various non-compulsory (legal, administrative, and economic) measures. For example, In essence, the German tax. On the premise of strictly administering the tax by law, it is important to establish a harmonious, harmonious and friendly relations of taxation by promoting the combination of taxation by virtue and taxation by virtue, and being good at using the “soft” measures to promote taxpayers in rural areas to conscientiously pay tax according to law The subtle role.