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新一轮税收征管改革内容十分丰富,是当代科技手段与管理新理念的有机统一在税收征管中的具体体现,必将大力促进税收事业的发展。笔者认为,积极推进新一轮税收征管改革,关键要在充分利用现代信息技术、改进税收申报纳税方式、规范征管业务流程和科学调整基层征管机构等方面采取措施,以真正建立起现代化的征管运行机制。 一、加速税收信息化建设是新一轮征管改革的前提科学技术是第一生产力,是先进生产力的集中体现和主要标志。在当前经济全球化、知识经济、网络经济、电子
The new round of tax collection and management reform is rich in content, which is a concrete manifestation of the organic unity of the contemporary scientific and technological means and the new concept of management in tax collection and management and will surely promote the development of taxation. The author believes that to actively promote the new round of tax collection reform, the key lies in making full use of modern information technology, improving tax reporting and tax payment methods, standardizing the collection and management business processes and scientifically adjusting grass-roots collection and management agencies and other measures to truly establish a modern collection and management operation mechanism. I. Accelerating the Construction of Tax Informationization is the Premise of the New Round of Tax Collection Reform Science and technology are the primary productive forces and the concentrated expression and the main symbol of advanced productive forces. In the current economic globalization, knowledge economy, network economy, electronics