税收法治是指依据税收法定主义原则,通过税收立法、税收执法、税收司法和税收法律监督等一系列税收法律制度的创建,使征税主体与纳税主体的税收行为纳入现代法治轨道。从而实现依法征税和依法纳税的良性社会秩序状态,它是法治国家基本原则在税收领域的表现与运用。
Rule of law in taxation is the very important part of rule of law in our country. To some extent, tax law making is crucial to rule of law in taxation.
税收法治是我国法治的一个重要组成部分。
参考来源 - 论我国税收立法的合法性基础Because of its confine, taxes ruled by law could exerts a bad influence. So, we should establish taxes ruled of law’s idea and goal in order to promote the reform and perfection of our country’s taxes.
因此,我们应确立税收法治的理念和目标,以推进我国的税制改革与完善。
参考来源 - 试论税收法治·2,447,543篇论文数据,部分数据来源于NoteExpress
大力推进依法治税,切实加强税收征管,规范非税收入管理。
We need to administer taxes in accordance with the law, improve tax collection and management, and standardize management of non-tax revenue.
协调完备的税收法律体系是依法治税的前提和基础。
A coordinated and complete tax law system is the precondition and basis of taxation by law.
依法治税是税收工作的灵魂。
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