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我国从1994年实施新税制,组建国税、地税两套机构,推行征管改革至今,随着国家法规体系的不断完善,税收法规日趋健全,执法逐步规范,税收秩序良好,收入目标年年超额完成,成绩巨大。但是事物总是不断发展变化的,随着社会主义市场经济体制的建立,产业结构的调整、减员、下岗的出现,行政执法的严格、规范等等。对国税工作提出了更新、更高的要求,使我们基层国税在执法
Since the implementation of the new tax system in 1994, the formation of two sets of state tax and local taxation agencies, and the implementation of collection and administration reform, with the continuous improvement of the national legal system, tax laws and regulations are being perfected, the law enforcement is gradually standardized, the tax order is good, Achievements. However, things always evolve and change. With the establishment of a socialist market economic system, the adjustment of industrial structure, downsizing, the emergence of laid-offs, strict enforcement of laws and regulations, and so forth. The state tax work proposed newer and higher requirements, so that our grassroots tax in the law enforcement