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为了适应社会主义市场经济体制改革的需要,近几年,税收征管体制不论是在法律层面上还是在征管制度上都进行了全面大胆、大刀阔斧的改革和创新,并随着经济制度和相关法律的不断改进和修订而不断完善。但是,由于我国市场经济尚处于初级阶段,特别是经济规模的不断增长和经济运行方式的不断创新,给税收征管制度提出了严峻的挑战。本文从我国现行税收征管体制的现状着手,分析当前我国税收体制存在的矛盾,提出完善税收征管体制的建议。
In order to meet the needs of the reform of the socialist market economy, in recent years, the tax collection and administration system has carried out comprehensive and bold reforms and innovations both at the legal level and on the collection and administration system. With the reform of the economic system and relevant laws Continuous improvement and revision and continuous improvement. However, as China’s market economy is still in its infancy, in particular, the continuous growth of the economy and the continuous innovation in the mode of economic operation have posed severe challenges to the tax collection and administration system. This article starts from the current status of tax collection and management system in our country, analyzes the contradictions existing in current tax system in our country, and puts forward the suggestion of perfecting tax collection and administration system.