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一个国家税收法令政策的制定和贯彻执行,以及税收管理的实现和税款的征解入库等,都必须依靠各级政府的协同活动才能顺利完成;同时,各级政府在执行各自的国家职能任务中,也需要有一定的收入供其安排使用。为此,有必要在一国的中央和地方各级政府之间,建立起一套税法立法、执法以及税收管理权限划分的行政规范,以调动各方面共同搞好税收征收管理,完成税收任务的积极性,并使各级政府都有一部分可供支配的财力,以保证其职能任务的实现。这种划分税收管理权限的行政规范,就是税收管理体制。
The formulation and implementation of a tax revenue law in a country, as well as the realization of tax administration and the collection of taxation receipts must all be accomplished through the concerted efforts of all levels of government. At the same time, governments at all levels are implementing their respective national functions Tasks, but also need to have a certain income for its arrangement. To this end, it is necessary to establish a set of administrative norms in the taxation legislation, law enforcement and division of tax administration authority between the central and local governments of all the countries so as to mobilize all parties to jointly improve tax collection and administration and fulfill the tasks of taxation Enthusiasm and make all levels of government have a part of the financial resources available to ensure that their functions and tasks to achieve. This division of tax administration authority of the administrative norms, that is, tax management system.