提高公民依法纳税意识,加强税收征收管理是税收宣传的立足点和落脚点。天津市塘沽区税务分局在宣传中紧紧围绕这一宗旨,努力联系实际,正确处理宣传同其它工作的关系,使宣传有的放矢,做到“三个结合”。 一是税收宣传同正确贯彻落实新税制紧密结合,通过宣传提高公民依法纳税意识。今年税收宣传中的一个特点是厂长、经理普遍关心和重视税收工作,积极参加新税制培训,税收法制观念得到了加强。大沽化工厂专门召开厂长办公会研究税收问题,结合本厂实际对增值税专用发票实行供销部门、财务部门和主管领导三级审核制度,从而健全了相互监督制约机制,使回 To raise citizens awareness of tax payment in accordance with the law and to strengthen tax collection and management are the footholds and footholds of tax publicity. The tax branch of Tianjin Tanggu District closely follows this principle in its propaganda work, strives to connect with the actual situation, correctly handle the relationship between propaganda and other work, and makes the propaganda targeted with the aim of “three combinations.” First, tax publicity and the correct implementation of the new tax system in close contact with publicity through publicity to raise awareness of tax law. One of the characteristics of taxation propaganda this year is that plant managers and managers generally care about and pay attention to taxation work and actively participate in the training of the new taxation system. The concept of taxation and legal system has been strengthened. Dagu Chemical Factory held a special director of the office will study tax issues, combined with the actual factory value-added tax invoices implementation of the supply and marketing department, the financial sector and the leadership of the three-tier audit system, so as to improve the mutual supervision and restriction mechanism so that the back