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一、开展分级分类税收管理目前,我国的税源管理方式仍以传统的地段或经济性质专管专查为主。虽然近年来我国的税收管理从行业、纳税人种类等方面进行了分类管理的尝试,但两大难点难以从体制上突破:一是以地域为标准所划分的征管范围难以调整,大多数地方的分类管理只是简单地成立相应内设部门,难以打破行政地域框架,管理方式与过去一样;二是以机构为标准所划分的管理职能难以调整,机构数目多而职能少且相互交叉,反而增加了纳税人负担。
First, to carry out classified tax management At present, China’s tax source management is still based on the traditional section of the economic nature of the specialization of the main investigation. Although China’s tax administration has tried to categorize management in terms of industry and taxpayer types in recent years, it is difficult to make breakthroughs in the two major difficulties. First, the scope of tax collection and management, which is divided by geographical standards, is difficult to adjust. In most places, Category management simply set up the corresponding internal departments, it is difficult to break the administrative geographical framework, the management of the same way in the past; the second is to standardize the organization as the management functions difficult to adjust the number of institutions with fewer functions and cross each other, but increased Taxpayer burden.