论文部分内容阅读
随着市场经济体制改革的逐步深化和新税制的实施和税收征管改革的不断深人,我国税收管理取得了历史性的进步。税收是国家财政收入的主要来源,只有保证财政收入的可持续增长才能切实保证国家财政项目的可持续性,保障经济政策履行的效果。而税收管理是实现税收收入、调节收入分配的基本手段。但是。税收管理中一些深层次的问题和矛盾,还没有得到根本解决,特别是加人WTO后,传统的税收管理理念、管理模式和管理体制正面临新的挑战,迫切要求加快税收管理的改革创新,实现传统型管理向现代型管理转变。改革税收管理,提高其合理、科学性已成为当务之急。
With the gradual deepening of the reform of the market economy system and the implementation of the new tax system and the deepening reform of tax collection and administration, China’s tax administration has made historic progress. Tax revenue is the main source of national financial revenue. Only by ensuring the sustainable growth of fiscal revenue can we ensure the sustainability of national financial projects and ensure the effectiveness of economic policies. Tax management is the basic means to realize tax revenue and adjust income distribution. but. Some deep-seated problems and contradictions in tax administration have not been fundamentally solved. Especially after the accession to the WTO, the traditional tax management concepts, management models and management system are facing new challenges. It is urgent to speed up reform and innovation in tax administration, To achieve the traditional management of modern management change. Reform of tax administration, to improve its reasonable and scientific has become a top priority.