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当前,在我国建立社会主义市场经济体制的过程中,伴随着财税体制的重大改革以及财税法制建设的加强,税收计划工作不但出现了许多新情况、新问题,而且暴露出越来越多的矛盾,特别是地税计划无休止的层层加码、层目标考核问题成为各级税务部门议论的焦点.对此,笔者谈点浅见.一、新形势下税收计划的意义和必要性税收计划是国家预算的重要组成部分,是税务部门依据现行财税政策、国家经济指标以及客观税源发展变化情况对一定时期内(通常为一年)税收收入数.额的测算和规划.税收计划
At present, in the course of establishing the socialist market economic system in our country, along with major reforms in the fiscal and taxation system and the strengthening of the fiscal and taxation legal system, many new situations and new problems have emerged in tax planning work, and more and more contradictions have been exposed In particular, the land tax plan endless layers of overweight, target-level assessment issues become the focus of discussion at all levels of the tax department.To this, I talk about the point.First, the significance and necessity of the tax plan in the new situation Tax plan is the state budget Is an important part of the tax department in accordance with the current fiscal and taxation policies, national economic indicators and the objective changes in the tax source for a certain period of time (usually a year) tax revenue amount of the calculation and planning.