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当前,在部分基层税务部门实行“征收、管理、检查”三分离的改革。为加强征收管理,提高征管质量,正确贯彻税收政策开辟了一条新路。①扬弃了“一员进户,征管查统管”的旧的征管模式,初步形成了能按照税收业务职能进行专业化分工协作的征管新格局。②优化了税务部门机构的配置结构,使基层税务部门的重心转向征收管理。③实现了由纳税人主动申报、纳税,增强了纳税人的纳税意识和法
At present, some tax reform at the grassroots level has implemented the three separate reforms of “collection, management and inspection.” In order to strengthen the collection and management, improve the quality of collection and management, and correctly implement the tax policy has opened up a new road. (1) Discarding the old collection and management model of “one member enters the household and collection and management of the collection and management”, initially formed a new pattern of collection and administration of specialization and division of labor according to the functions of the taxation business. ② Optimized the allocation structure of the tax department agencies so that the tax authorities at the grassroots level shifted their focus to collection and management. ③ Realized by the taxpayer take the initiative to declare, pay taxes, taxpayers to enhance the tax awareness and law