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近几年来,为适应社会主义市场经济条件下税制改革的需要,各地按照国家税务总局提出的“建立以纳税申报和优化服务为基础,以计算机网络为依托,集中征收,重点稽查”征管新模式的目标要求,精心部署,分类指导,循序渐进,讲求实效,征管改革进展顺利。征管改革的目标是什么?是模式的转换,还是机制的建立?应该是:模式转换是形式,建立机制是内容。征管改革的成效要体现在建立“科学、规范”的征管体制上,体现在“严密、法制”的办税机制上,体现在“高效、文明”的办税工作上。而这方面目前还存在许多亟待研究解决的问题。深化、完善征管改革的任务还异常繁重。
In recent years, in order to meet the needs of the reform of the tax system under the conditions of a socialist market economy, various localities, in accordance with the “Tax Collection and Optimization Service Provided by the State Administration of Taxation” and the “Centralized Collection and Key Inspection” levied on the basis of computer networks The new model of the target requirements, careful deployment, classification guidance, step by step, stress practical results, the reform of collection and management is progressing well. What is the goal of collection and management reform? Is the conversion of the model, or the establishment of the mechanism? It should be: the mode conversion is the form, the establishment of the mechanism is the content. The achievements in the reform of collection and administration must be reflected in the establishment of a system of collection and management of “science and norms”, embodied in the tax system of “strict and legal system” and embodied in the tax-efficient work of “high efficiency and civilization”. However, there are still many problems to be solved in this respect. The task of deepening and perfecting the reform of administration of administration has also been extremely heavy and heavy.