| 论依法治税 |
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| 引用本文： | 华鹰.论依法治税[J].重庆工商大学学报(社会科学版),2001,18(1):39-41. |
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| 作者姓名： | 华鹰 |
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| 作者单位： | 渝州大学,管理学系,重庆,400020 |
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| 摘 要： | 依法治税 ,一是要求各级政府部门清醒地认识到自己作为依法治税主体应承担的责任 ;二是加强税收宣传力度 ,提高纳税人的税法意识和纳税水平 ;三是要求税务部门从严治税 ,增强执法刚性 ;四是加强税务稽查执法队伍建设 ,提高执法水平
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| 关 键 词： | 税收 税法 治理 |
| 文章编号： | 1008-424X(2001)01-0039-03 |
| 修稿时间： | 2000年9月6日 |
On the Control of Tax According to the Laws |
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| HUA Ying.On the Control of Tax According to the Laws[J].Journal of Chongqing Technology and Business University Social Science Edition,2001,18(1):39-41. |
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| Authors: | HUA Ying |
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| Abstract: | In the control of tax according to the laws, governmental departments at various levels must know their responsibilities as the main bodies of controlling the tax according to the laws; they also need to strengthen the propaganda for tax collection in order that the tax payers know the tax laws and obey them well. |
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| Keywords: | tax collection tax laws management |
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