论文部分内容阅读
个体税收管理历来是个“老大难”,纳税人对存在的“大户不高,小户不低”的现象意见很大。去年以来,潍坊市国税局探索实施的计算机核定个体定额管理办法,有效地解决了这一问题。利用计算机核定个体定额,最大限度地减少了人为因素的干扰,保证了个体定额的客观性和准确性,使个体税收管理由人工粗放型管理逐步转变为人机结合的科学管理。目前,计算机核定个体定额管理办法已在全省国税系统全面推开,许多纳税人形象地把它称为“阳光评税”。
Individual tax administration has always been a “dilemma,” and taxpayers have great opinions on the existing “large household not high, small household not low” phenomenon. Since last year, Weifang IRS to explore the implementation of the computer approved individual quota management approach, effectively solve this problem. The use of computer verification of individual quotas, to minimize the interference of human factors, to ensure the objectivity and accuracy of individual quotas, individual tax management gradually changed from manual extensive management of human-computer science and management. At present, the method of individual quota management approved by the computer has been fully rolled out in the national tax system in the province, and many taxpayers vividly call it the “sunshine assessment.”