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在这篇文章里,我着重就当前基层税务部门和税务干部如何正确执行税收政策,改进工作作风问题,谈一些意见。(一)税收是国民收入分配和再分配的一种重要方式。它同生产、流通、消费的关系十分密切,税收上的征税免税规定,直接关系到国家资金的积累,关系到企业和人民群众的负担,政策性很强。它是一项经济工作,也是一项政治工作和群众工作。要把这项工作做好,税务干部必须认真贯彻执行税收政策,并且要有良好的工作作风和正确的工作方法。毛主席教导我们说:“政策和
In this article, I focus on the present grass-roots tax departments and tax cadres how to correctly implement the tax policy and improve the work style, to talk about some opinions. (A) Taxation is an important way of national income distribution and redistribution. Its relations with production, circulation and consumption are very close. The tax exemption provisions on taxation are directly related to the accumulation of state funds, which have a bearing on the enterprises and the masses of the people and are highly policy-oriented. It is an economic work, a political work and a mass work. To do a good job of this work, tax cadres must earnestly implement the tax policy, and they must have a good working style and a correct working method. Chairman Mao taught us: ”Policy and