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税收作为国家对市场经济活动实施宏观调控的一种重要的经济杠杆,在促进可持续经济发展中起着越来越重要的作用。影响税收收入的因素有以下三个方面:经济发展,税制改革的变化以及税收征管和纳税环境的改善。我国中央、地方税收征管工作中出现的各种不协调问题,直接影响税收征管的效率和纳税环境的改善。通过对现行税务征管模式的调整,解决税收管理工作中的不协调问题尤为重要。
As an important economic lever that the state exercises macro-control over the market economy, taxation plays an increasingly important role in promoting sustainable economic development. The factors that affect tax revenue have the following three aspects: economic development, changes in the tax system reform, tax collection and tax environment improvement. The problems of inconsistency in the work of tax collection and administration at the central and local governments in our country directly affect the efficiency of tax collection and administration and the improvement of tax environment. Through the adjustment of the current tax collection and management mode, it is particularly important to solve the problem of incompatibility in tax administration.