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人称“一夜城”的深圳市,在税收征管改革方面也是全国的“试验场”和“排头兵”。成立经济特区十几年来,深圳市税务机关坚持以建设有中国特色社会主义理论为指导,以马克思主义辩证的、唯物的立场、观点和方法分析研究问题,从实际出发,大力开展税收科学研究,探索特区税收工作的内在规律。继1984年的利改税,1994年重大的税收制度改革后,深圳市积极争取国务院、财政部和国家税务总局的支持,遵照税制改革的指导思想,率先进行了地税征管体制改革。 一、建立深圳特区地方税收征管新体系的基本依据 1、确保财政收入。通过改革征管制度,强化征管手段,完善征管措施,提高征管效率,以实现深圳市税收收入稳定增长目标。
Shenzhen, known as “a night city,” is also a “test ground” and a “vanguard” in the country’s tax collection and administration reform. Since the founding of the special economic zone for more than 10 years, the tax authorities in Shenzhen adhere to the guidance of building a theory of socialism with Chinese characteristics and analyzed and studied the research issues in the dialectical and materialist positions of Marxism. From a practical standpoint, the tax authorities vigorously conducted tax science research, Exploring the Internal Rules of Taxation in the Special Economic Zone Following the tax reform in 1984 and the major tax reform in 1994, Shenzhen actively sought the support of the State Council, the Ministry of Finance and the State Administration of Taxation and took the lead in carrying out the reform of the tax collection and administration system in line with the guiding ideology of tax reform. First, the establishment of the Shenzhen Special Administrative Region local tax collection and management of a new basic system 1, to ensure that financial revenue. Through the reform of the system of collection and management, we will strengthen the means of collection and management, improve measures for collection and management, and raise the efficiency of collection and collection so as to achieve the goal of steady growth of tax revenue in Shenzhen.