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一、重点公开五项内容(一)公开税收政策,主要是指税收基本政策法规,包括各税种的税目、税率、计算方法等。(二)公开办税程序。主要包括办理税务登记、领购发票,办理纳税申报以及办理税收减免等基本工作程序。(三)公开纳税定额。对个体工商业户及财务核算不健全的小型工商企业实行定期定额征收的税额,做到定额标准、定额程序、定额结果公开。(四)公开行政收费标准。主要包括税务机关在办理纳税事宜中依照有关规定收取行政费用的范围和标准。
First, the focus of five public (a) open tax policy, mainly refers to the basic tax policies and regulations, including the tax items tax rates, calculation methods. (B) open tax procedures. Including tax registration, purchase invoices, tax returns and handle tax relief and other basic working procedures. (C) Public tax quotas. For individual industrial and commercial households and financial accounting is not sound small business implemented a fixed amount of tax levied to achieve fixed standards, quota procedures, quota results open. (D) public administration fees. Mainly include the tax authorities in the handling of tax matters in accordance with the relevant provisions of the scope and standards of administrative charges.