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全国税务系统依法行政工作会议深刻阐述了全面推进税务机关依法行政的重大意义,安排部署了当前和今后一个时期的主要任务,明确了“一条生命线、四个必须、五个结合”的总体思路,即:依法行政是税收工作的生命线,必须把依法行政作为税收工作的基本准则贯穿始终,必须把为民收税作为税务部门依法行政的根本出发点和落脚点,必须把税务部门带头遵从税法作为提高税法遵从度的有效途径,必须把营造公平竞争的税收法治环境作为税务部门依法行政工作的重要目标,同时坚持权力制约与权益保护相结合,行政执法与行政管理相结合,决策、执行与监督相结合,合法行政与合理行政相结合,法律效果与社会效果相结合,进一步提高税收法治水平。
The conference on administering the affairs according to law in the national taxation system profoundly expounded the great significance of comprehensively promoting the administration by law of the taxation authorities according to law and arranged the major tasks for the current and future period. It defined the overall “one lifeline, four musts and five combinations” The idea is that administration according to law is the lifeline of taxation work and administration according to law must be regarded as the basic guideline of taxation work. Tax collection for the people must be taken as the fundamental starting point and the foothold of administration by tax department according to law. Tax departments must take the lead in complying with the tax laws As an effective way to improve the compliance of tax law, we must regard the tax legal environment that creates fair competition as an important goal of administration by tax departments according to law. At the same time, we must insist on the combination of power restriction and protection of rights and interests, the combination of administrative law enforcement and administrative management, The combination of supervision, the combination of legal administration and reasonable administration, the combination of legal effects and social effects, and further improvement of the level of tax administration by law.