为了切实做好纳税服务工作,提高纳税服务水平,落实国家税务总局领导提出的“重点解决纳税人办税‘多头找、多次跑’和税务机关‘重复找纳税人’等突出问题,推进制度创新,改革管理方式”的指导思想,笔者根据多年实践经验,提出“国税、地税互为代收税款”的方案(以下简称新方案),以供参考。 In order to conscientiously do a good job in tax services and raise the level of tax services, the prominent problems raised by the leaders of the State Administration of Taxation on “focusing on resolving taxpayers’ duties of taxation,” repeatedly searching for taxpayers, and repeatedly seeking taxpayers by the tax authorities “ System innovation and reform management ”, based on many years of practical experience, the author put forward the proposal of“ taxation, land tax and tax collection ”(hereinafter referred to as the“ new plan ”) for reference.