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上世纪90年代中期在我国确立了“以申报纳税和优化服务为基础,以计算机网络为依托,集中征收,重点稽查”的新型税收征管模式。这种新的征管模式适应了国际上税收征管的潮流,其实际运行也显示出较大的优越性。但受我国现实情况的制约,这种新型的税收征管模式仍有值得商榷之处。本文在回顾我国税收征管模式改革历程的基础上,对现行税收征管模式的适应性作了具体的剖析,并结合税收征管改革的实践对我国税收征管模式的选择作出了更深层次的思考。
In the mid-1990s, a new type of tax collection and administration was set up in our country as “relying on the application of tax and service optimization, relying on the computer network, centralized collection and key inspection” in our country. This new mode of collection and management has adapted to the trend of international tax collection and administration, and its actual operation has also shown greater superiority. However, subject to the reality of our country, this new type of tax collection and administration still remains to be discussed. On the basis of reviewing the reform process of tax collection in our country, this paper makes a concrete analysis of the adaptability of the current tax collection and management mode and makes a deeper consideration of the choice of tax collection and management mode in China with the practice of tax collection and administration reform.