当前依法治税面临的主要问题及强化措施  

The Main Questions of Nowadays Governing Tax by Law and Measures of It

作　　者：邵萍英[1] 

机构地区：[1]合肥市委党校,安徽合肥230031

出　　处：《安徽警官职业学院学报》2003年第2期25-27,48,共4页Journal of Anhui Vocational College of Police Officers

摘　　要：依法治税是依法治国的重要组成部分 ,是社会主义市场经济的内在要求 ,是税务机关依法行政的基本内容 ,也是税收事业发展的必由之路。然而 ,当前我国的依法治税还存在诸多问题。为此 ,我们要采取有效措施 ,以保障全国各项税收工作健康、有序。Governing tax by law is the primary part of governing the country by law, the inner requirement of socialist market economy, the basic content of the work of tax bureau, and the road that the development of tax must follow. However, there still lie some questions on the current system of governing tax by law, and we must take some effective measures to be sure that the work of tax in our country can have a healthy, harmonious and balanced development.

关 键 词：依法治税 依法行政 税收法律意识 税收征管 

分 类 号：DF432[政治法律—经济法学]