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对任何一个国家来说,税收是国民经济健康发展的大动脉。2001年我国加入WTO标志着我国改革开放进入了与世界经济接轨的新阶段。入世后,随着我国市场经济体制不断完善,对外开放的广度和深度不断拓展,税收法律法规的不断完善,征纳双方所营造的税收环境也将更加趋于和谐和统一。新颁发的《税收征收管理法》,进一步明确了税务机关的执法主体地位,增加了维护纳税人权益的内容,明确了地方政府和有关部门、单位和个人支持税务部门行政职务的法律责任和义务,这是适应加入WTO的要求,同时也规范了处纳双方的责任,更好地适应了市场经济的要求。
For any one country, taxes are the main artery for the sound development of the national economy. China’s accession to the WTO in 2001 marked the beginning of China’s reform and opening up into a new phase with the world economy. After China’s accession to the WTO, as China’s market economy system continues to improve, the breadth and depth of its opening up continue to expand, tax laws and regulations continue to improve, and the tax environment created by both parties will also tend to be more harmonious and united. The newly issued Law on the Administration of Tax Collection further clarified the position of the tax authority as the main body of law enforcement and increased the content of safeguarding the rights and interests of the taxpayers. It also clarified the legal responsibilities and obligations of the local government and relevant departments, units and individuals in supporting the administrative duties of tax departments This is to meet the requirements of accession to the WTO. At the same time, it also regulates the responsibilities of both parties and better meets the requirements of a market economy.