摘要
建立和谐社会是我们共同的愿望,努力营造一个良好的税收执法外部环境是建立和谐社会的必然要求,本文从税收执法外部环境的内涵出发,分析了当前税收执法外部环境的现状及当前影响税收执法外部环境的主要原因,提出了建立和完善“四个”体系,强化税收执法外部环境的设想。
Setting up a harmonious .society is our common desire, while establisling a good external environment in tax collecting is a necessary demand of setting up a harmonious one. The paper analyzes current external environment of tax collecting enforcement and main reasons affecting the environment and proposes the ieda of setting up and improving ＂the four＂ systems.
出处
《山西财政税务专科学校学报》
2006年第1期32-37,共6页
Journal of Shanxi Finance & Taxation College
关键词
税收执法
外部环境
完善
思考
tax collecting enforcement
external environment
improvement
thought
