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本文以税收征管改革作为研究对象,从管事制模式视角出发,对我国的税收征管改革现状、存在的问题及原因展开了分析,并对今后的税收征管提供了相应的参考性意见。我国学者对于中国的税收管理研究大多是集中在政策的层面,很少从管事制慕斯的视角去分析,国外学者大多集中在分税制的影响,本文借鉴相关的创新和研究,对税收征管观改革进行了比较深入的研究和分析。
In this paper, the tax collection and administration reform as the research object, from the perspective of the management mode, the status quo of China’s tax collection and management reform, the existing problems and the reasons for the analysis, and the tax collection and management in the future provide the corresponding reference. Most Chinese scholars study the tax management in China at the level of policy, seldom analyze it from the perspective of the system of morgancy. Most foreign scholars focus on the impact of the tax-sharing system. This article draws on the relevant innovations and researches, Conducted a more in-depth research and analysis.