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税源信息管理作为税收管理的重要组成部分,在现代税制中的不可替代作用已经日益明显。随着经济的快速发展,落后粗放的税收管理与复杂多变的市场经济和现代税制的矛盾,已经构成丁当前税收工作的主要矛盾。特别是税源信息管理工作薄弱的矛盾已经非常突出,具体表现在以下几个方面: 1,税源信息管理的概念界定不够全面。由于在税源信息管理的概念界定中存在着重征管,轻培植的因素,形成了税源信息管理行为的混乱。由此出现了为完成税收任务不惜违背有关政策,收过头税,甚至以“杀鸡取卵”的方式来征税的现象,某些税源日渐枯竭。
As an important part of tax administration, tax information management has become increasingly irreplaceable in the modern tax system. With the rapid economic development, the contradictions between the backward extensive tax administration and the complicated and volatile market economy and the modern tax system have constituted the major contradictions in the current tax work. In particular, the weak contradictions in the management of tax information sources have been very prominent, in the following aspects: 1, the definition of tax information management concept is not comprehensive enough. As the concept of tax information management has its own characteristics of tax collection and management, the formation of the confusion of tax information management behavior. As a result, some tax sources have been exhausted due to the fact that they did not hesitate to violate the relevant policies, receive excessive taxes or even “kill the chickens and get eggs” in order to complete their duties.