论文部分内容阅读
社会主义市场经济的发展和新税制的实施,给税收征管工作提出了新的更高的要求。本文拟就进一步完善征管配套制度,优化现行税制结构问题做一点粗浅的探讨。一、新税制带来的变化随着新税制实施的逐步深入和各项税收制度的不断入轨,从外部税收秩序到内部税收环境,从企业综合素质到税收管理机制都发生了一系列新变化,集中在以下五个方面:
The development of the socialist market economy and the implementation of the new tax system have set new and higher requirements for tax collection and administration. This article intends to further improve the collection and management system, to optimize the current tax structure to do a little superficial discussion. First, the changes brought about by the new tax system With the gradual deepening of the implementation of the new tax system and the continuous introduction of various tax systems, from the external tax order to the internal tax environment, a series of new changes have taken place from the overall quality of enterprises to the tax administration mechanism , Focused on the following five aspects: