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税收的各种职能,最终都要通过税收征管来实现。征管工作质量,最终通过税收会计核算来体现,规范税收会计核算、提高核算质量是促进税收征管工作不断严密化、科学化、规范化的手段,是提高征管质量的关键。税收会计核算建立在全面的纳税申报基础之上,把应征税金作为税收会计核算起点,建立了分户税源档案和整体税源档案,反映了纳税人的基础情况和应征、已征、减免、滞欠及税源结构、潜力等状况。通过税收会计账目反映出一个时期、一个地区、一个纳税户应征多少、已征多少、减免多少、欠缴多少,用真实的数据对征管工作质量进行综合的反映和监督,强化了数量监控,随时掌握纳税人的经营变化情况,为进行税收管理决策提供了可靠的依靠。避免了由于税源不足造成的“寅吃卯粮”和由于税源充足、任务不重而擅自放宽政策有税不征等问题的发生,使税收计划的确定不脱离经济税源实际,真正体现经济和税收“源和水”、“本和末”的关系。
The various functions of taxation will eventually be realized through tax collection and administration. The quality of collection and management, and ultimately through the tax accounting to reflect, standardize tax accounting and improve accounting quality is to promote the work of tax collection and management of tighter, more scientific and standardized means to improve the quality of collection and management. Tax accounting based on a comprehensive tax returns based on the tax revenue as the tax accounting starting point, the establishment of a household tax source file and the overall source file, reflecting the taxpayers based on the situation and application, has been requisitioned, relief, debt owed And tax source structure, potential and other conditions. Through tax accounting accounts reflect a period, a region, a taxpayer how many applications, has been levied on how much, how much relief, owed much, with real data on the quality of collection and management of a comprehensive reflection and supervision, and strengthen the number of monitoring, at any time Grasp the taxpayer’s business changes, for the tax management decision-making provides a reliable basis. Avoiding problems such as “eating by grain” caused by insufficient tax sources and arbitrarily relaxing the policy of tax levying due to insufficient tax sources and so on, so that the determination of the tax plan will not depart from the reality of economic tax sources and truly reflect the source of economic and tax revenue Water “,” Ben and Mo "relationship.