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汇总与合并纳税管理是当前一个难点与热点问题。通过对北京市合并纳税情况的专题调研,本文认为,应坚持合并纳税方向,同时本着科学化、精细化管理原则,从专业化管理出发,实行分类管理,完善合并纳税制度,构建立体交叉的“控管”网络体系,提高合并纳税管理的质量和效率。
Summary and consolidation of tax administration is a difficult and hot issue. Through the special investigation of Beijing’s merger and tax payment, this paper argues that we should insist on the direction of the tax consolidation and, at the same time, proceed from the principle of specialization and management in accordance with the principle of scientific and meticulous management, improve the system of merger and payment, build a three-dimensional “Control” network system to improve the quality and efficiency of merger and tax administration.