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增强文明稽查意识 构建和谐税收环境
引用本文:张晓燕. 增强文明稽查意识 构建和谐税收环境[J]. 青海民族学院学报(社会科学版), 2006, 32(4): 78-79
作者姓名:张晓燕
作者单位:西宁市国税局 青海西宁810000
摘    要:税务稽查是税务机关的一种基本执法行为。不断增强文明稽查意识,提升执法能力,构建公平、文明、和谐的税收征纳环境,是树立税收稽查部门良好形象,提高工作质量和效率,整顿和规范市场经济秩序的重要途径。

关 键 词:文明稽查  税收环境
文章编号:1000-5447(2006)04-0078-02
修稿时间:2005-11-04

To Enhance the Civilized Tax- check Awareness and to Construct the Hamonious Revenue Environment
ZHANG Xiao-yan. To Enhance the Civilized Tax- check Awareness and to Construct the Hamonious Revenue Environment[J]. Journal of Qinghal Nationalities Institute(Social Sciences), 2006, 32(4): 78-79
Authors:ZHANG Xiao-yan
Affiliation:ZHANG Xiao-yan
Abstract:Tax check is one of the essential functions of the taxing authority.It's important to enhance the civilived tax-check awareness and lift the executive capacity.This will be favorable for constructing a fair,civilized and harmonious revenue environment,building a favorable image and advance the quality and efficiency of tax check.
Keywords:tax check  revenue environment
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