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随着我国改革开放的深入和社会主义市场经济的发展,多年来我们一贯坚持的税收计划管理方式遇到了极大的挑战。究竟应该如何处理税收计划与依法治税的关系已成为一个大家所关心的焦点话题。实践证明:只有顺应时代潮流,不断改革计划管理方法,增强其科学性,才能趋利避害,促进依法治税。黄可华副省长在最近召开的全省国税系统依法治税工作会议上强调指出,要按照“依法治税、依率计征、实事求是、应收尽收”的方针,改进和完善税收计划管理办法,淡化任务观念,尽快实现税收计划管理向依法征收管理的过渡。下面我们编辑了一组稿件,供大家参考,共同研究和探讨这个问题。
With the deepening of China’s reform and opening up and the development of the socialist market economy, the tax planning management style we have consistently adhered to over the years has encountered great challenges. How to handle the relationship between the tax plan and the tax administration according to law has become a hot topic that everybody cares about. Practice has proved that only by following the trend of the times and constantly reforming the plan management methods and enhancing their scientific nature can we seek advantages and avoid disadvantages and promote tax administration in accordance with the law. Vice Governor Huang Kehua stressed at the recently held conference on the tax administration of the state tax system in the province that it is necessary to improve and perfect the administration of tax planning in accordance with the principle of “governing the tax according to law, collecting tax according to the facts, seeking truth from facts, and everything should be collected” , Dilute the concept of mission, tax management as soon as possible to the collection of management transition. Here we edit a set of manuscripts for your reference, to jointly study and explore this issue.