明确三大税收原则新《实施细则》第一次在行政法规上明确体现了降低征税成本、方便纳税人办税、提高办税效率等几个重要的税收原则,并从扣缴税款登记、纳税申报、税款征收等方面优化、简化了一些税收征管措施。规定了税务机关根据保证国家税款及时足额入库、方便纳税人、减低税收本成的原则,确定税款的征收方式;规定了实行简易申报、简并征期的申报纳税制度;规定了对已经办理税务登记的扣缴义务人,只在税务登记证件上登记扣缴税款事项,不再另外发放扣缴税款登记证件等。新细则六大特点 Clear the three principles of tax The new “Regulations” for the first time in the administrative laws and regulations clearly reflect the lower tax costs, taxpayers to facilitate tax, improve tax efficiency and several other important tax principles, and withholding tax registration , Tax returns, tax collection and other aspects of optimization, simplifying some tax collection and management measures. It stipulates that the tax authorities shall determine the mode of collection of taxes according to the principle of ensuring that the national tax is deposited in full and on time and is convenient for the taxpayers and reducing the amount of tax revenue to be paid to the tax authorities. It also stipulates the tax declaration and payment system for simple reporting and degenerating periods. Taxpayers already registered for tax withholding agents, only in the tax registration certificate withholding tax matters, no more withholding tax registration certificate and so on. The new rules six characteristics