一个时期以来,在一些人的观念中存在着这样的错误认识,认为作为经济执法的税务稽查部门与精神文明建设不好结合;更有人认为,讲执法,就不能讲文明.其理由是违法者甚至犯法者是不文明的,就象警察不能容忍小偷、税务稽查不能容忍偷、逃、抗税者一样.这些观点听起来似乎很有道理,其实质谬矣!笔者认为,执法与精神文明建设是一个事 Since a certain period of time, there has been such a misunderstanding among some people’s views that tax inspection departments, as economic law enforcement, are not well integrated with the building of spiritual civilization. Some people even think that speaking of law enforcement can not speak of civilization because the offender Even criminals are uncivilized, just as the police can not tolerate thieves, tax audits can not tolerate stealing, escaping, and tax-resisting people. These views sound plausible and indeed absurd! In my opinion, law enforcement and spiritual civilization are One thing