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1994年我国对工商税制进行了全面改革,实行中央与地方分税制.这是建国以来规模范围最大的一次制度创新,也是对中央与地方之间利益格局的一次重大调整,引起了国内外各方面的广泛关注.现就实际工作中存在的由于税务管辖权不明晰而造成的一些矛盾作一简要分析.实行分税制,从一定意义上讲,改变了中央与地方的利益格局,特别是中央与地方之间的财政关系.作为国家税务局的各级征收管理机关,由于目前税法对于各类纳税人的税务管辖权没有明确的规定,加上各级地方政府的财政收入主要依靠税收收入,因此,税务机关为了扩大税源更好的完成任务,地方政府为了增加财政收入,某个具体的纳税究竟应有哪一个税务机关进行管理,在各税务机关的基层征
In 1994, China conducted a comprehensive reform of the industrial and commercial tax system and implemented a tax-sharing system between the central and local governments, the largest institutional innovation since the founding of the People’s Republic and a major readjustment of the interest pattern between the central government and local governments. A great deal of attention has been paid on some contradictions existing in the actual work due to the unclear tax jurisdiction.Since the implementation of the tax sharing system has changed the interest pattern of the central and local governments in a certain sense, As the State Administration of Taxation collection agencies at all levels, as the current tax law for all types of taxpayers tax jurisdiction is not clearly defined, plus all levels of local government revenue mainly depends on tax revenue, therefore, the tax In order to expand the sources of revenue and make the task better completed, the local government should, in order to increase its fiscal revenue, manage which tax authority should be responsible for any specific tax payment,