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新修订的《中华人民共和国税收征收管理办法》(以下称新《税收征管法》)经全国人大常委会第二十一次会议审议通过,并于2001年5月1日起施行,这是我国税收法制建设史上的一件大事。新《税收征管法》弥补和堵塞了原《税收征管法》在执法实践中暴露的不足和漏洞,对于规范税务机关的执法行为,防范和打击涉税违法行为,整顿规范市场经济秩序,进一步保护纳税人的合法权益,促进经济发展和社会进步具有十分重要的意义。深入贯彻实施好新《税收征管法》是各级税务机关的神圣职责,也是当前的一项迫切任务。一、积极学习宣传贯彻新《税收征管法》,努力营造良好的税收环境一是组织好对新《税收征管法》的学习培训。新《税收征管法》颁布实施以来,我们日照市国税局已经组织了两
The newly revised “Measures for the Administration of Tax Collection in the People’s Republic of China” (hereinafter referred to as the “New Tax Administration Law”) was reviewed and adopted by the Twenty-First Meeting of the Standing Committee of the National People’s Congress and came into force on May 1, 2001, A major event in the history of taxation and legal system construction. The new Tax Administration Law makes up and blocks the deficiencies and loopholes exposed in the law enforcement practice of the original Tax Administration Law, which regulates the law enforcement activities of the tax authorities, prevents and punishes tax-related violations, rectifies and standardizes the market economic order and further protects The legitimate rights and interests of taxpayers promote economic development and social progress is of great significance. To thoroughly implement and implement the new “Tax Administration Law” is the sacred duty of tax authorities at all levels and is also an urgent task at present. I. Actively Study, Propagandize and Implement the New Tax Administration Law and Work Hard to Create a Good Tax Environment First, organize the study and training on the new Tax Administration Law. Since the enactment of the new Tax Administration Law, we have organized two meetings with the IRS of Rizhao City