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自八十年代末到现在,从改革管户制度到征、管、查分离,继而又随着新税制的实施,设置了办税厅,实行了集中征收重点稽查的税收征管新格局,税务机关内部实行了监控、征收管理、政策法规、稽查四系列和稽查系列内部四分离的征管模式。这一系列的征管改革措施无疑对税收征管工作起到了积极作用。但是,从这几年税收征管改革的运行来看,税收征管工作中还存在着一些不尽完善的地方,应继续加大改革力度,使之形成科学的税收征管体系。
Since the late 1980s, from the system of accountability reform to the separation of tax collection, management and inspection, the tax office has been set up along with the implementation of the new tax system. A new pattern of tax collection and administration has been implemented that focuses on the collection of key audits. The tax authorities Internal implementation of the monitoring, collection management, policies and regulations, the four series of inspection and inspection series of four internal collection and management model. This series of collection and management reform measures undoubtedly played a positive role in tax collection and administration. However, judging from the operation of tax collection and administration over the past few years, there are still some imperfections in tax collection and administration work. We should continue to step up the reform to form a scientific tax collection and administration system.