税务代理机构精神文明建设应抓好“五突出”

税务代理机构精神文明建设应抓好“五突出”延津县国税局陈新航税务代理作为一个新兴行业，既是为税企双方服务的中介组织，又是社会监督力量的组成部分，在市场经济中发挥着重要作用。如何加强税务代理机构的精神文明建设。，我认为应从以下五个“突出”入手。一、突出政...     

发展我国税务代理的若干思考

发展我国税务代理的若干思考彭华税务代理是指税务代理人在规定的代理范围内，受纳税人、扣缴义务人的委托，代为办理税务事宜的各项行为的总称。税务机关和税务代理机构是体制、性质不同的两种机构，前者是国家行政执法单位，后者则属处于征纳双方之间的民间服务中介组织...     

“接受人大监督使我们尝到了甜头”——访新乡市税务咨询代理中心总经理贾爱云

自1996年4月新乡市人大常委会开展《税收征收管理法》执法检查以来,新乡市税务咨询代理中心认真纠正行业不正之风,狠抓自身建设,逐步树立税务代理行业的良好形象,受到了上级领导机关和社会各界的好评。作为市税代中心总经理的贾爱云,在接受人大监督方面有什么感受呢?笔者带着这个问题于最近采访了她。今年48岁的贾爱云举止干练,思维敏捷。当笔者说明来意,贾总经理几乎不加思索地脱口说道:"我们工作上的进步无不与人大的监督有关。可以说,在接受人大监督搞好工作方面我们尝到了许多甜头。"回首过去,贾总经理心情沉重地说,1996年8月,新乡市人大常委会在进行《税收征收管理法》执法检查时了解到,一些企业对税务代理工作中存在的强制代理、服务     

税务代理制度的美日经验

美日等西方发达国家的税务代理制度经过了上百年的变革和完善,在助推经济发展、提升税法遵从度及构建和谐社会等方面发挥出了重要的作用,具有很多可供参考借鉴的经验与做法。     

毕节旅游形象定位思考

旅游发展应该明确三个定位:一是产业经济定位,即旅游在其相应区域经济格局中的位置,比如毕节地区"后续支柱产业"的定位。二是产业特征定位,即旅游产业有别于其他区域的发展主线及其品牌方向。比如贵州省"自然风光和民族文化大省"的定位。三是旅游形象定位,即旅游产业立足于市场目标的一定时期内的总体形象定位,比如贵州省"文化千岛、生态贵州"的定位。这通常是行政区域旅游发展总体规划应该完成的任务。本文拟就毕节旅游形象定位作一些思考。     

邓小平对民主党派是参政党的科学定位

"参政党"的科学定位有利于民主党派的政党参政,整体政治力量参政,党派广大成员积极参政,而不再仅是民主党派的少数成员参政;"参政党"的科学定位有利于民主党派的自身建设;"参政党"的科学定位有利于民主党派在多党合作中实现协商式民主形式的参政议政。     

中国共产党网络意识形态领导权的科学定位及有效实现

网络生存为新时代主流意识形态传播提供巨大空间场域,中国共产党在全面从严治党进程中积极引导网民对主导意识形态由点击认知转为点赞认同,有效实现主导意识形态向主流意识形态转变。这一进程拓展了"全面"从严治党的战略空间、强化了全面"从严"治党的战略思维、突出了全面从严治"党"的战略目标、彰显了全面从严"治"党的战略举措。主导意识形态的点赞是网民自觉认同感的心理定位、理论科学化的真理定位、道德制高点的伦理定位、最大公约数的法理定位、开放包容度的情理定位、思维批判性的学理定位与实践公信力的常理定位,需要政党上网、理论上线、数据上手、媒体上阵、宣传上档与法律上场的综合支撑。     

省属公安本科院校如何定位

公安院校定位是指根据公安工作和公安队伍建设的需要、公安教育规律及自身条件找准自己的位置,确定在一定时期内的总体目标、培养人才的类型、层次和人才主要面向。本文以"二十公"会议精神为指导从目标定位、类型定位、层次定位、学科定位、服务面向定位五个方面探讨了省属公安本科院校的定位问题。     

民政工作职责的影响因素与定位研究

<正>分析民政工作职责定位,必须置于推进国家治理体系和治理能力现代化的大背景下。可以预计,随着全面改革的不断深化、社会治理的不断拓展和国防建设不断推进,民政职能仍会剧烈变动。研判、确立民政工作职责定位,可以从部门定位和工作定位两个方面来进行,解决"是什么部门"和"做什么工作"两大问题。部门定位上,民政始终是政府随时增加职能     

国务院在行政与立法关系中的职能定位——以行政保留为理论分析的视角

国务院在国家权力秩序中的定位,关涉行政与立法的关系命题。传统上学界一般仅针对国务院的性质与地位展开研究,将其性质界定为执行机关,将其地位界定为最高行政机关。以性质定位代替职能定位,很容易让人产生误解,且不利于准确地了解和把握国务院在现行宪法架构下的职能定位。只有将其放置在立法与行政的关系当中,才能准确把握它的职能定位。在现行宪法架构下,立法与行政之间并非"完全依附"的关系,而是"分工与协作"的关系。虽然国务院在性质上属于"执行机关",但在职能上它并非绝对意义上的"执行机关",而是"执行机关"和享有一定自主法规范制定权限的"行政机关"。在此宪法架构下,可引入行政保留的理论和制度设计,重构我国行政与立法之间的权限配置秩序。     

Cleaning Up the Air

正Heavy smog has prompted the government to reconsider its strategies2013 has passed,but memories of the smog that devoured many parts of the country are still fresh in the minds of China’s citizens.In January 2013,a thick haze shrouded many cities for more than 20 days,affecting more than 600 million people in 17 provinces,municipalities and autonomous regions.     

Rural Transformation

正Key goals for rural work set by the Central Government Adozen shipments of corn imported from the United States containing unapproved and genetically modified ingredients were denied entry by China in December 2013.Since China relies heavily on imported grain to guarantee its supplies,the     

Tightening Trusted Ties

正Five decades after forging diplomatic ties,China and Tanzania stand ready to inject new vigor into their traditional friendship,symbolized by the iconic Tanzania-Zambia Railway.Shortly before their golden jubilee,which falls on April 26,Abdulrahaman A.Shimbo,Tanzanian Ambassador to China,sat down with Beijing Review reporter Ni Yanshuo to share his thoughts on the latest development of bilateral relations.Excerpts follow:     

The Decline of Washington

正Washington and Tokyo issued a joint statement on April 24 during U.S.President Barack Obama’s Japan tour,claiming that the Treaty of Security and Safeguard Between Japan and the United States extends to"all the territories under the administration of Japan,"including the Diaoyu Islands.And"the United States opposes any unilateral action that seeks     

A Searing Threat

正outbreaks of destructive fires pose a danger for China’s ancient towns and cultural relics The phrase"Chinese fire drill"may come as a joke to Westerners,but in China,where towns and relics thousands or hundreds of years old stand at risk of being lost     

New Year,New Wish

正Chinese people embrace the Year of the horse As Spring Festival nears,all kinds of horsethemed products are filling the shelves of stores across the country.The reason is simple:the Year of the Horse is coming!The first day of the Year of the Horse falls on January31 this year,and ends on February 18,2015,according to the Chinese lunar calendar.     

THIS WEEK WORLD

正FRANCE People wearing World War II British uniforms stand in front of 22,000 British national flags on June 6 in Asnelles,Normandy,during a ceremony marking the70th anniversary of the D-Day landings that helped defeat Nazi forces     

LONELY STRUGGLE

正Modern life brings a new perspective on dealing with depression By Yuan YuanA series of suicides by employees of me-dia outlets in China over the past few months have shocked the public.Most of the deceased have been confirmed to have been suffering from depression.Song Bin,Editor in Chief of xinhua News Agency’s Anhui Bureau,was found dead on     

Syria's Electoral Experience

正Bashar al-Assad strengthens his grip on power via a presidential election that excludes opposition By Liu YueqinSyria’s presidential election featured many would-be candidates,but only one serious contender.On May 10,the Syrian Supreme Constitutional Court announced that three of the 24 presidential candidates,     

Local Governments Out of Pocket?

正Owing to authorities'efforts to tackle public debt,local governments now face difficulties in securing funding for urbanization By Wang JunAccording to a report issued by the National Audit Office,local government debt in China had totaled 17.9 trillion yuan($2.9 trillion)by the end of June 2013.Of this,local governments are responsible for