今年实行的税制改革,正如国务院的通知中指出的,“是建国以来规模最大、范围最广泛、内容最深刻的一次税制改革,其目的是为了适应建立社会主义市场经济体制的需要。”为了积极稳妥地推进改革进程,保证新税制顺利实施,各级税务部门以改革的精神,积极转变思想观念,适应税制改革及其他各项改革的需要,确保各项税收任务的完成,已经进行了大量的卓有成效的工作。 在推行新税制形势下,税务部门有哪些观念应当转变,笔者认为,集中表现在应强化以下6个方面的 As the State Council’s circular pointed out in this year’s tax reform, “the tax reform has been the largest, the broadest and the deepest in tax reform since the founding of the People’s Republic of China with the purpose of adapting to the need of establishing a socialist market economic system.” In order to be active Steadily promote the reform process to ensure the smooth implementation of the new tax system, the tax department at all levels in the spirit of reform, and actively change their ideas and concepts to adapt to tax reform and other needs of the reform to ensure the completion of various tax tasks have been carried out a lot of Effective work. In the implementation of the new tax system, the tax department which ideas should be changed, the author believes that the concentration should be strengthened in the following six aspects