论文部分内容阅读
本文在对山西省大同市所辖的浑源县、广灵县、大同县、南郊区、新荣区、城区等８个县区进行了深入调研的基础上，从国家税收政策、税收征管和财税体制三个方面，对税收适应企业改制所涉及的清理整顿税收优惠、逐步实现增值税由“生产型”向“消费型”过渡、扩大增值税一般纳税人范围、弱化分流增值税专用发票扣税作用、完善税收征管法律制度、强化欠税管理、加大对非公有制经济税收征管、逐步改变“任务治税”的局面、大力推进税收属地管理等进行了研究和探讨
Based on the thorough investigation and study of eight counties and districts in Hunyuan County, Guangling County, Datong County, Nanjiao District, Xinrong District and the City under the jurisdiction of Datong City, Shanxi Province, Tax system to adapt to tax reform and restructuring of enterprises involved in the rectification of tax incentives, and gradually realize the value-added tax from the “production” to “consumer” transition, expanding the scope of the general VAT taxpayers, weakening the diverted value-added tax special invoice deduction Tax effect, improve the legal system of tax collection and administration, strengthen the management of arrears, increase tax collection and management of non-public ownership economy, gradually change the situation of “task tax” and vigorously promote the management of tax territories