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国家税务总局近日发布实施《纳税评估管理办法(试行)》(以下简称《办法》)。这是贯彻2004年全国税收征管工作会议精神,落实“三十四字”税收征管模式,实施“科学化、精细化”管理,特别是强化税源管理的一个重要举措。本文对《办法》的出台背景、纳税评估的程序和做法以及需要注意的问题作了阐述和解析。本刊刊发之以飨读者。
Recently, the State Administration of Taxation promulgated the Measures for the Administration of Tax Assessment (Trial) (hereinafter referred to as the Measures). This is an important measure to implement the spirit of the 2004 National Conference on Tax Collection and Management, implement the tax collection and management model of the “34 Words”, and implement the “scientific and meticulous” management, especially the enhancement of tax source management. This article elaborates and analyzes the background of the “Measures”, the procedures and practices of tax assessment, and the issues that need attention. The publication of the readers to readers.