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涉税财物价格认定工作是随着我国经济的日益发展和税收体制的不断完善而发展起来的新事物。部分地区的价格部门和税务部门合作开展这项工作取得了较好的成绩,形成了一些工作模式和方法。但该项工作在全国范围内并未规范和统一。本文认为,涉税财物价格认定工作是行政服务专门化的体现,与中介机构提供的商业服务有本质不同。在考虑社会成本和行政成本的基础上,本文界定了涉税财物价格认定工作的范围。
The tax-related property price determination is a new thing developed along with the continuous development of our economy and the tax system. In some areas, the price department and the tax department have made good achievements in carrying out this work and formed some working models and methods. However, this work has not been standardized and unified nationwide. This paper argues that the tax-related property price identification is the embodiment of the specialization of administrative services, which is different from the commercial services provided by intermediary agencies. Based on the consideration of social cost and administrative cost, this paper defines the scope of the tax-related property price determination.