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日本国的税务行政机构设置,国税厅作为国家税务最高行政单位,负责税收政令的制订,并对其下级税务机关(国税局、税务署)进行行政指导和监督。国税局作为地方税务机构,负责对所属各税务署的征收事务进行指导和监督,并对大的纳税人(资本额在1亿日元以上者)进行所得调查,对大额滞纳税金进行处理。全国500余所税务署担负着第一线的税务征收工作。日本国采用纳税人自行申报缴纳制。纳税人的纳税申报分为蓝色申报与白色申报两大类。蓝色申报即为以往几个纳税年度的纳税申报为税务部门所充分肯定的申报者所进行的申报,蓝色申报者享有种种税务行政优待。
Japan’s tax administration set up, the National Tax Agency as the highest state tax administrative unit, responsible for the formulation of tax ordinance, and its lower tax authorities (IRS, Tax Administration) for administrative guidance and supervision. As a local tax agency, the IRS is responsible for directing and supervising the tax collection activities of the respective taxation agencies. Income tax surveys are conducted on large taxpayers (with a capital value of over 100 million yen) . More than 500 tax offices across the country shoulder the first-line tax collection. Japan adopts taxpayers to declare their own payment system. Taxpayers’ tax returns are divided into two categories: blue and white. Blue declaration is the past few tax year tax returns for the tax department fully affirmed the declaration of those filing, blue declarant enjoy a variety of tax administration benefits.