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针对纳税人权利与义务,从财务角度理解税收实体法和税收程序法,增强纳税人的纳税遵从意识,从而避免涉税风险。
In view of the rights and obligations of taxpayers, we should understand the tax substantive law and the tax procedural law from the financial point of view, and enhance taxpayers’ compliance with tax compliance so as to avoid tax-related risks.