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为了强化税务人员依法治税的观念,本刊从第11期起开办了“税收执法理念大讨论”专栏。在讨论中,郑州、濮阳、驻马店等市国税部门组织部分税务人员进行了讨论,撰写文章,积极参与;讨论涉及执法理念的现状及存在的问题、影响因素、各方面关系及如何提高等内容。本刊先后收到论文30余篇,发表9篇,为提高对公平执法、优化服务等问题的认识起到了一定作用。在本刊停办之际,刊登最后一篇讨论文章作为结束,以表达对本栏目的作者及读者的感谢。
In order to strengthen the concept of tax officials taxation according to law, this issue from the eleventh issue of the “tax law enforcement concept discussion” column. During the discussion, some tax officials of the tax department of Zhengzhou, Puyang and Zhumadian organized some discussions and wrote articles, actively participating in the discussion; discussing the status quo and existing problems, influencing factors, all aspects and how to improve the law enforcement concept. The journal has received more than 30 papers, published 9, in order to improve the fair law enforcement, optimization of services and other issues have played a certain role. At the time of the publication of this publication, the last article was published as an end to express gratitude to the authors and readers of this column.