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当今世界,经济全球化浪潮正以不可抗拒之势推进,信息技术突飞猛进,电子商务日渐兴起,我国正式加入WTO,这些都对我国的税收管理工作提出了一系列新的挑战。如何抓住机遇,迎接挑战,建立起适应新形势发展要求的现代税收征管体制,就成为今后税收征管改革的重要任务。本文就今后我国税收征管体制的改革方向从几个方面进行了一些探讨。
In today’s world, the tide of economic globalization is being pushed forward by irresistible forces. The rapid development of information technology, the rise of e-commerce and the formal accession of China to the WTO all pose a series of new challenges to China’s tax administration. How to seize the opportunities, meet the challenges and establish a modern tax collection and management system that meets the requirements of the new situation and development has become an important task in the reform of tax collection and administration in the future. This article makes some discussions on the reform direction of tax collection and administration system in our country from several aspects.