施正文：推进税收征管现代化的里程碑改革
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中国政法大学民商经济法学院教授施正文近日撰文称，中办、国办印发的《关于进一步深化税收征管改革的意见》，是指导“十四五”时期税收征管改革的纲领性文件，在我国税收征管现代化进程中具有里程碑意义。
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来源：国家税务总局
编发：天津税务
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