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随着我国税制改革的深入发展,税收征管改革的力度不断加大。社会主义市场经济的社会性和法制性决定了税收征管必须改变传统的靠人海战术征税的陈旧落后方式,建立起规范化先进科学的税收征管模式。这种税收征管模式的选择只能是申报、代理和稽查“三位一体”的税收征管模式。
With the in-depth development of China’s tax reform, tax reform efforts continue to increase. The sociality and legality of the socialist market economy determine that tax collection and management must change the traditional old and backward ways of levying tax on the sea and sea and establish a standardized and advanced tax collection and management system. This choice of tax collection model can only be the declaration, agency and inspection “Trinity” tax collection and management model.