进一步优化税务执法方式的意见-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	进一步优化税务执法方式的意见
释义	法律分析：优化税务执法方式，要推动税务执法、服务、监管的理念方式手段变革，深入推进精确执法、精细服务、精准监管、精诚共治，大幅提高税法遵从度和社会满意度，明显降低征纳成本，发挥税收在国家治理中的基础性、支柱性、保障性作用。法律依据：《中华人民共国企业所得税暂行条例》第二条下列实行独立经济核算的企业或者组织，为企业所得税的纳税义务人: (一)国有企业; (二)集体企业; (三)私营企业; (四)联营企业; (五)股份制企业; (六)有生产、经营所得和其他所得的其他组织。
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