新世纪、新机遇、新挑战,着力加强依法治税工作,提高部门整体适应能力,既是实践“三个代表”重要思想与时俱进的客观需要,也是地税机关的当务之急。我认为加入WTO以后,地税机关最急需做的工作即是转变观念、理顺关系、突出重点、创新机制,进一步处理好执法与管理、执法与服务、执法与发展三种关系,努力打造地税新形象,再创地税新辉煌。 一、强化依法治税。创新征管机制,正确处理好执法与管理的关系 当前,处理好执法与管理关系的前提在于转变思想观念,树立法治理念,摒弃“重收税、轻管理,重处罚、 In the new century, new opportunities and new challenges, efforts to steal the tax administration in accordance with the law and to improve the overall adaptive capacity of the departments are not only the objective needs of practicing the important thinking of the ’Three Represents’ but also the top priority of the local tax authorities. I think after joining the WTO, the work most urgently needed by local tax authorities is to change concepts, straighten out relations, highlight priorities and innovate mechanisms, and further handle the three relations of law enforcement and administration, law enforcement and services, law enforcement and development, and strive to create a new tax on land tax Image, create a new glorious land tax. First, to strengthen tax according to law. To innovate the collection and management mechanism and correctly handle the relationship between law enforcement and management At present, the prerequisite for handling the relationship between law enforcement and management lies in changing the concept of law and establishing the concept of the rule of law and abandoning the principle of "re-collecting taxes, administering lightly, punishing severely,