This part analyzed the meaning and characteristic about harmonious tax levy and payment, elaborated the necessity of building harmonious relationship between tax levy and payment.
该部分分析了和谐税收征纳关系的含义及特征，阐述了我国构建和谐税收征纳关系的必要性。
The service can rise the tax. To establish the "service-type" harmonious tax is the developing trends of today's tax.
服务兴税，建立“服务型”和谐税务是当今税务工作的发展趋势。
This paper dwells mainly on further improving the merit system and forming harmonious tax authority as well by analyzing the problems and present situation on the merit system in local tax authority.
通过对目前地税部门实施绩效考核面临的问题和现状的分析，重点就如何进一步完善税务机关绩效考核进行了思考。
This paper dwells mainly on further improving the merit system and forming harmonious tax authority as well by analyzing the problems and present situation on the merit system in local tax authority.
通过对目前地税部门实施绩效考核面临的问题和现状的分析，重点就如何进一步完善税务机关绩效考核进行了思考。
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