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加强税务监管,促使税收应征尽征是税务部门及其员工的天职。但由于我国税制复杂、征管水平区域差异等原因,单纯突出评估检查不仅征纳效率低,且产生新的行业税负不公、区域不平等及职业道德风险。要实现税收的中性聚财目标,英国SAO法案基于以纳税人自我规范为先导、税企合作互助的税收治理,为我国税收现代化目标提供了参考。把纳税人作为税收治理的主角,配套改进我国税制体系、交易支付方式、减少涉税数量及程序,转换国际公共品供给渠道,是适宜税收治理的必由之路。
Strengthening tax supervision and promoting tax collection and application is the vocation of the tax department and its employees. However, due to the complicated tax system in our country and the regional differences in the level of collection and management, the mere assessment and inspection of not only low efficiency but also unfair tax burden, regional inequality and occupational moral hazard in new industries. In order to achieve the tax goal of neutral enrichment, the UK SAO Act is based on the self-regulation of taxpayers as a guide, tax revenue and management cooperation and mutual assistance for the tax reform in our country provides a reference. Taxpayers as the mainstay of tax administration, supporting the improvement of China’s tax system, transaction payment methods, reducing the number of tax-related and procedures, the conversion of international public goods supply channels, is the only way for tax administration.