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我们考察团一行4人,于1988年11月对日本国大分市税收体制,征管办法和税制改革等情况进行了考察,现将情况及感受简介如下: 一、税收体制及其征管 1.税务机构的设置日本国税收制度采取分税制,按照中央和地方的事权划分为国家税收和地方税(县税、市税)。大藏省设有国税厅,各县、市除国税厅派出的税务署外,还设有税事务所(部)。大分市役所(市政府)财政部下设五个课,即:市民税课、资产税课、纳税课、财政课,管财课,每个课根据业务范围又分为8至6个系或所(如资产税课下设有6个系,即:管理系,土地系,家屋系,偿却资产系,东部资产税事务所,西部资产税事务所),这样,
We visited a delegation of four people and conducted a survey on the taxation system, collection and management of taxation system and tax system reform in Oita, Japan in November 1988. The current situation and feelings are summarized as follows: I. Tax system and its collection and administration 1. The tax authorities The tax system in Japan adopts the tax-sharing system, which is divided into state tax and local tax (county tax and city tax) in accordance with the central and local authorities. The province has set up a tax office, counties, municipalities in addition to the tax office dispatched by the Tax Department, also has a tax office (Department). Oita City Office (City Hall) The Ministry of Finance has five classes under the Ministry of Finance: Municipal Tax, Asset Tax, Taxation, Finance and Money Management. Each class is divided into 8 to 6 departments or departments according to their business scope For example, there are 6 departments under the Asset Tax, namely: Department of Management, Department of Land, Department of Housing, Department of Compensation Assets, Eastern Asset Tax Office, Western Asset Tax Office)