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税制改革和税收征管体制改革是税收事业改革发展的双翼,两者互为促进,相辅相成。近年来,我国税制改革步伐不断加快,在转方式、调结构、惠民生方面发挥了巨大作用,而现行国税、地税征管体制已延续21年,在发挥重要作用的同时也累积了不少矛盾和问题。2015年10月,中央深化改革领导小组第17次会议审议通过了《深化国税、地税征管体制改革方案》,厘清国税与地税、地
The reform of the tax system and the reform of the tax collection and management system are the wings of the reform and development of the taxation business. The two are mutually reinforcing and complement each other. In recent years, the pace of China’s tax reform has been accelerating. It has played a great role in turning the way, adjusting the structure and benefiting the people’s livelihood. However, the current taxation and local tax collection and management system has lasted for 21 years and has played an important role in accumulating many contradictions And the problem. In October 2015, the 17th meeting of the Leading Group for Deepening Reform of the Central Government examined and approved the “Plan for Deepening the Reform of the State Taxation and Local Tax Collection and Management System”