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对税务所长腐败问题的探析
引用本文:阎相国. 对税务所长腐败问题的探析[J]. 中共山西省委党校学报, 2002, 25(6): 24-25
作者姓名:阎相国
作者单位:五台县国税局,山西,五台,035500
摘    要:税务部门代表国家行使征税权 ,担负着为国聚财的重任。处于基层税收征管一线的税务所长应时刻牢记为国聚财的宗旨 ,始终站在“三个代表”的高度 ,认真做好“依法治税”工作。同时 ,还必须深挖产生税务所长腐败的根源 ,以从源头上预防和治理其腐败问题的发生。

关 键 词:税务所长腐败  税收征管  “依法治税”
文章编号:1009-1203(2002)06-0024-02
修稿时间:2002-08-25

Studies of Corruption among Tax Bureau Chiefs
YAN Xiang-guo. Studies of Corruption among Tax Bureau Chiefs[J]. Academic Journal of Shanxi Provincial Committee Party School of C.P.C, 2002, 25(6): 24-25
Authors:YAN Xiang-guo
Abstract:The tax departments impose taxation on behalf of the country and take responsibility for collecting wealth for the country. The tax bureau chief,being in the front of taxation, should keep fimly in mind the aim of collecting wealth for the country and "collect taxes according to laws".To prevent and address corruption at its root,the cause of corruption among tax bureau chiefs should be studied in depth.
Keywords:corruption among tax bureau chiefs  collect and manage tax  collect tax according to laws
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