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地方税的机构: 有关地方税的机构,在中央有自治省税务局。在地方上,各地方政府都有自己相应的内部机构(如县“政府”的税务科)或地方政府的派出机构。地方的税务机构 |——地方财政审议会 |——中央固定资产评价审议会自治省 | |-府县税科自治大臣——税务局——税务局——-市町村税科 |-固定资产税科道府县知事——副知事_总务部__税务课(或财政科税务股) |————地方事务所(或支厅)的税务科(或税务事务所) |————固定资产评价审议会市:市长——副市长——总务部——税务科町村:町村长——副町村长——税务科(或总务科税务股) 自治省税务机构的设置和职责权限依“自治省设置法”而定。其中主要有:(一)地方税制的规划设计
Local tax agencies: the local tax agencies in the central government autonomous province tax bureau. At the local level, each local government has its own corresponding internal agency (such as the tax department of the county government) or the local government agency. Local tax authorities | - Local fiscal council | - Central Committee for Assets Appraisal autonomous prefecture | | - Prefecture prefectural tax section Autonomous Minister - Inland Revenue Department - Inland Revenue Department --- City and town tax section | - Fixed assets tax Prefectural Branch Governor - Deputy Governor _ General Affairs Department __ Taxation Section (or Finance Branch Tax Unit) | ---- Taxation Office (or Branch Office) Tax Section (or Tax Office) | City of fixed assets evaluation council City: Mayor - Deputy Mayor - General Affairs Department - Taxation Section Town: Mayor - Deputy Mayor - Tax Section (or General Services Section Tax Unit) Establishment and duties of the provincial tax agency Permission according to “Autonomous Province Set Law ” may be. Among them are: (a) the planning and design of the local tax system