论文部分内容阅读
加强税源监控是税收征管科学化、现代化的需要,也是构筑“多元申报、集中征收、分类管理、重点稽查”征管模式的需要。随着新税收征管模式的深入实施,我国税源监控不利的问题日渐突出,税收流失严重已成为不争的事实。据国际货币基金组织专家的估算结果,我国增值税流失率为44％,所得税流失率为79％,关税流失率为56％。这反映出我国税源管理的失控,因此,借鉴国际先进经验,加强税源管理刻不容缓。 一、当前我国税源管理存在的问题 一是税源监控不力,征管水平不高。主要表现在:税务部门在税源管
To strengthen the monitoring of tax sources is the need for a scientific and modern tax administration and also a need to establish a “collection and collection system for multiple declarations, centralized collection, classified management and key inspections”. With the further implementation of the new tax collection and management model, the problem of unfavorable tax source monitoring in our country has become increasingly prominent. The serious loss of tax revenue has become an indisputable fact. According to the estimates made by IMF experts, the loss rate of value-added tax in China is 44%, the rate of income tax loss is 79% and the rate of tariff loss is 56%. This reflects the loss of control over tax source management in our country. Therefore, drawing on international advanced experience, it is imperative to step up tax source management. First, the current tax source management problems in China First, ineffective monitoring of tax sources, the level of collection and administration is not high. Mainly in: tax department in the tax source management