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论新形势下的地税发展对策
引用本文:张心愿.论新形势下的地税发展对策[J].学术交流,2002(4):66-68.
作者姓名:张心愿
作者单位:黑龙江省地方税务局,黑龙江,哈尔滨,150001
摘    要:当前,地方税收工作面临新的挑战和机遇。地税战线应认清形势,抓住机遇,增强依法治税意识,提升税收执法水平;深化征管改革,提高税收征管水平;加快税收信息化建设,提高税收工作的科技含量,从而全面推进地税事业的发展。

关 键 词:地方税收  依法治税  税收征管
文章编号:1000-8284(2002)04-0066-03
修稿时间:2002年5月9日

On Countermeasures of Developing Land Tax Under New Situations
ZHANG Xin - yuan.On Countermeasures of Developing Land Tax Under New Situations[J].Academic Exchange,2002(4):66-68.
Authors:ZHANG Xin - yuan
Abstract:At present, work of local levying tax is confronting with new challenges and opportunities . The local tax authority should take measures as follows, to get a clear understanding of the situation , grasp chances and strengthen the awareness of governing tax by laws, thereby lifting tke level of tax collection; to deepen the reform to levy and rule taxation, raising the level of tax collection and supervision; to speed up informational infrastructure, improving the scientific and technological quality of taxation. All these measures are to contribute to the overall development of local tax drive.
Keywords:local tax  govern tax by laws  collection and supervision of local tax drive
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