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我国的税务管理制的改革随着税收征管制度而改变,我国现行的税务管理制度主要是以划分税收管理权限为核心内容,目前,我国的税收管理制度还不太完善,要确定经济管理体制和财政管理体制相配套的管理体制,才能有效的明确中央和地方税收管理权限。从经济学的角度看,我国的税收管理制度有助于兼顾中央和地方的经济利益,一定程度上对经济起了很大的调节作用。
The reform of tax management system in our country changes with the system of tax collection and administration. The current system of tax administration in our country mainly focuses on the division of tax administration authority. At present, the system of tax administration in our country is not perfect yet. To determine the economic management system and Fiscal management system supporting the management system, in order to effectively clear the central and local tax administration authority. From an economic point of view, the tax administration system in our country helps to balance the economic interests of the central and local governments and, to a certain extent, plays a great regulatory role in the economy.