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1989年11月份召开的全国涉外税收工作会议上,国家税务局陈景新副局长提出了,涉外税收“试行不完全相同于内资企业的常规征管办法,即不设固定联系企业的专管员,要纳税人主动申报,税务机关审查,发纳税通知书,纳税人到指定银行缴税,税务检查人员进行定期或不定期的检查,检查结果按章处理”的改革思路。本文拟就这一改革思路,提出一些设想。一、实行不设专管员征管改革的基本思路。目前,涉外税收征管工作沿用原来国内税收征管方式的弊端主要表现在:一方面将涉外税收的征收、管理、检查合为一体,并由专管人员一人统管,权力过于集中,税务机关内部
At the national taxation conference on foreign affairs held in November 1989, Chen Jingxin, the deputy director of the State Administration of Taxation, put forward that the tax administration in foreign countries should try out the conventional tax collection and administration system that is not exactly the same as that for domestic-funded enterprises. People take the initiative to declare, the tax authorities review, send tax notice, taxpayers to the designated bank tax, tax inspectors to conduct regular or irregular inspections, check the results according to the chapter "reform ideas. This article intends to reform ideas, put forward some ideas. First, the implementation of the establishment of a special manager of the basic idea of reform of the collection. At present, the drawbacks of the original tax collection and management methods in foreign-related tax collection and administration are mainly manifested in the following aspects: on the one hand, the collection, management and inspection of foreign-related taxes are combined and supervised by one person in charge and the power is too concentrated;