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我国的税收制度,是指国家根据不同时期的政治经济形势需要,通过法律程序所规定的一整套税收法规体系,包括各种税的法律规定,税收管理体制和征收管理办法。其中,各税法律规定是指根据不同征税对象制定颁布的法律文件,税收管理体制是指国家对税收管理工作在中央和地方之间划分各自权限的一项制度,征收管理办法是指税务机关在进行税款征收和税务监督管理工作时应该依据的工作规程和准则。在这三个部分中,以各税的法律规定为税收制度的主要构成内容。
China’s taxation system refers to a set of tax laws and regulations stipulated by legal procedures according to the needs of the country’s political and economic situations at different times, including the legal provisions of various taxes, taxation management systems and collection management methods. Among them, the legal provisions of each tax refer to the promulgation of legal documents based on different objects of taxation. The tax administration system refers to a system in which the state divides its powers between the central government and local governments, and the administrative measures for collection refer to the tax authorities. Work procedures and guidelines that should be based on tax collection and tax supervision and management. In these three sections, the legal provisions of each taxation are the main components of the taxation system.