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目前,国家税务总局提出的“以申报纳税和优化服务为基础,以计算机网络为依托,集中征收,重点稽查”的税收征管新模式正在建立过程中,它符合社会主义市场经济所需要的公平、公正税收环境的要求,与新税制相配套,能保证新税制的健康运行。但是,新模式的推行,也给人们带来一系列困惑:如“自行申报”制度是否排斥其它征管制度的存在?“集中征收”是否就只是办税场所的相对集中?如何建立有效的税务稽查机制等?如果不从理论上做进一步的探讨,势必给税收征管实践带来混乱和茫然,阻碍税收征管效率的提高。
At present, the new mode of tax collection and management, which is based on the principle of filing and paying taxes and optimizing services, relying on computer networks, focuses on collection and key inspections, is in the process of being established. It is in line with the fairness required by the socialist market economy, The requirements of a fair tax environment should be matched with the new tax system to ensure the healthy operation of the new tax system. However, the implementation of the new model also brings with it a series of puzzles: whether the system of “self-notification” excludes the existence of other collection systems; whether “centralized collection” is just the relative concentration of tax-paying establishments; and how to establish an effective tax inspection Mechanism, etc.? If we do not go further in theory, it is bound to confusion and loss of tax collection and management practices, hinder the improvement of tax collection efficiency.