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1.贯彻国家产业政策,选准项目发展生产,下大力气培植税源,没有经济的发展,税收就会成为无源之水、无本之木。发展经济必须因地制宜,发挥地方优势,建立起具有地方特色的税源布局,结合当地实际,发挥资源优势,确保经济建设稳定发展。2.把地方税收工作的重心转移到依法治税、依法行政上来。确立以法治税为前提的指导思想,严格依照税收法律管理税收,才能实现公平税负、涵养税源,应收尽收。3.减小税收任务刚性,确保以率计征。1994年税制改革以
1. To implement the national industrial policy, choose the right projects to develop production, make great efforts to cultivate tax sources, and without economic development, taxation will become a passive water without a foundation. Economic development must be based on local conditions, give full scope to local advantages and establish a tax source layout with local characteristics. Combining with local conditions, we should give full play to its advantages in resources to ensure the steady development of economic construction. 2. Transfer the focus of local taxation work to tax administration according to law and administration according to law. Establishing the guiding principle of law-based taxation as the premise, strictly in accordance with tax laws and regulations in order to achieve a fair tax burden, tax sources, should receive the best. Reduce the tax task rigidity, to ensure that the rate of levy. Tax reform in 1994