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现行“以纳税申报和优化服务为基础,以计算机网络为依托,集中征收,重点稽查”的税收征管模式通过多年的工作实践和积极探索,效能逐步显现,它促进了税收征管手段和服务方式的改善,提高了征管质量和效率,规范了税收执法行为,实现了税收收入的稳定增长,基本适应了经济发展的需要。然而也存在着分工不明、职责不清、衔接不畅、管理缺位、信息传递、反馈和共享不尽如人意等问题。随着社会主义市场经济的发展和我国加入WTO,新的《税收征管法》及其实施细则的颁布施行使税收征管的经济和法律环境都发生了深刻的变化,迫切需要建立一个与之相适应的、统一高效的税收征管机制。
The current tax collection and management model based on tax returns and optimization services, based on computer networks, centralized collection and key inspections has gradually emerged through many years of work practice and active exploration, and has promoted the tax collection and management methods and service methods Improve and improve the quality and efficiency of collection and management, standardize the tax law enforcement behavior, and achieve steady growth of tax revenue, basically meeting the needs of economic development. However, there are also problems such as unclear division of labor, unclear responsibilities, poor connection, lack of management, information transmission, feedback and sharing unsatisfactory. With the development of the socialist market economy and China’s accession to the WTO, the new Tax Administration Law and its implementing rules have undergone profound changes in the economic and legal environment in which tax collection and administration takes place. There is an urgent need to establish an appropriate A unified and efficient tax collection and management mechanism.