依法治税的几个相关问题

Several Relevant Problems on Lmplementing Taxation According to law

在全面建设小康社会中存在一系列现实矛盾急需解决,需要政府加强依法治税工作,以更充分地发挥税收工具在组织财政收入、实现强有力财政保障,调节收入分配,稳定经济发展,促进经济结构性调整等方面的突出作用。为此可通过加强税收立法以完善税收法制,加强依法征税、纳税激励约束机制建设,以达到提高税收征管效率的目标。

A series of true-life contradiction, which needs to be solved eagerly, does exist during the construction of a well-off society. The government should strengthen the motion of 'taxing according to law' so as to fully exert the outstanding effect of taxation in the fields of maintaining the revenue, providing strong security, steadying the economic development, and promoting the economical structure adjustment. Thus, a perfect taxation legal system can be achieved by strengthening the taxation legislation; and the target of enhancing tax collection efficiency shall be reached by strengthening the motion of 'taxing according to law' and building a mechanism on restraining and encouraging the taxation.