论文部分内容阅读
1992年9月4日是我国税收征收管理发展史上的里程碑,《中华人民共和国税收征收管理法》的颁布实施为我国税收事业的发展奠定了坚实的法律基础。在税收征管法颁布实施15周年之际,国家税务总局办公厅和中国税务杂志社联合举办“亲历税收征纳—纪念税收征管法颁布实施15周年”征文活动。税收事业的前进与发展,不仅体现为每一次质的飞跃,也体现在每一个细微环节的进步。在税务系统“聚财为国,执法为民”的工作宗旨下,在“依法诚信纳税,共建和谐社会”的时代旋律中,税收明天更美好的蓝图已经在我们面前展开。征文活动开展以来,全国各地的稿件纷至沓来,每一篇稿件的背后都是一个真实的故事,文字朴实,情真意切。这其中有战斗在税务第一线的工作人员,结合各自部门的工作情况,畅谈税收征纳;也有平凡的纳税人,回首征纳往事,直抒胸臆,寄语未来。让我们跟随他们的笔触,一起走入那一个个感动的瞬间……
September 4, 1992 is a milestone in the history of tax collection and administration in our country. The promulgation and implementation of the “Law of the People’s Republic of China on Tax Collection and Management” laid a solid legal foundation for the development of taxation in our country. On the 15th anniversary of the promulgation and implementation of the Tax Administration Law, the General Office of the State Administration of Taxation and the China Taxation Magazine jointly organized a series of solicitations on the 15th anniversary of the enactment and implementation of the Tax Administration Law. The advancement and development of the taxation business is not only reflected in every qualitative leap but also in the progress of every detail. Under the tax system of “collecting wealth for the country and enforcing the law for the people,” a blueprint for a better tomorrow for taxation has been launched in front of us in the melody of “paying taxes according to law in good faith and building a harmonious society.” Since the launch of essay activities, manuscripts have been pouring in all over the country. Behind every manuscript, there is a true story. The text is plain and sincere. Among them, there are those fighting in the front line of taxation, talking about the tax collection in light of the work of their respective departments, ordinary taxpayers, and looking back on the past and expressing their thoughts in the future. Let’s follow their brushwork and move into the moving moment ...