怎样将已评估好了的应缴税款,及时、足额地征收入库呢?新加坡的做法是: 一、设置专门的税款征收机构。新加坡税务署内有一个征收处(Collection Divsion),专门负责各项已评定税额的征收入库工作。1988年底,该处共有近300名证收人员,约占整个税务署内人员的四分之一,处长由一名副署长兼任。该处下设四个科:第一科负责所 How to assess the tax should be assessed a good, timely and full collection of storage it? Singapore’s approach is: First, set up a special tax collection agencies. There is a Collection Divsion within the Singapore Taxation Office that specializes in the collection and storage of all assessed tax amounts. At the end of 1988, there were nearly 300 certified officers, accounting for about a quarter of the staff in the entire taxation bureau. The Director was also a deputy director. The Department consists of four sections: the first section is responsible for