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最近,国务院办公厅转发了国家税务总局《关于深化税收征管改革的方案》(以下简称《方案》),确定了建立以申报纳税和优化服务为基础,以计算机网络为依托,集中征收、重点稽查的新的征管模式的改革任务。《方案》明确了建立“一个制度,四个体系”的改革内容,即:建立纳税人自行申报的纳税制度,建立税务机关和社会中介组织相结合的服务体系、以计算机网络为依托的管理监控体系、人工与计算机结合的稽查体系和以征管功能为主的机构设置体系。它为我国税收征管改革指明了方向,必将推动税收征管改革迈入一个新时期。
Recently, the General Office of the State Council forwarded the “Proposal on Deepening the Reform of Tax Collection and Management” (hereinafter referred to as the “Plan”) of the State Administration of Taxation and determined that the establishment of a system based on the declaration and payment of tax and the optimization of services based on the computer network will focus on the collection and key inspections The reform of the new collection and management tasks. The “Plan” clearly establishes the reform content of “one system and four systems”: establishing a tax declaration system for taxpayers to declare themselves, setting up a service system combining the tax authorities and social intermediary organizations, and relying on computer networks Management and monitoring system, the combination of manual and computer inspection system and the main function of the collection system setting system. It pointed out the direction for the reform of tax collection and administration in our country and will surely push the tax collection and administration reform into a new period.