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推进国地税合作是深化国税、改革地税征管体制的前提,更是处理征管体制出现问题的重要途径。自从中共中央办公厅、国务院办公厅印发《深化国税、地税征管体制改革方案》以来,各级国税部门、地税部门结合税收征管实际,共同制定了一整套相关制度,单就整合、优化资源等提出了一系列要求,目的是为实现信息资源的共享。当前阶段,国地税合作已取得一定成效,只不过在具体的实施过程中依旧面临许多问题。上述问题的出现会严重制约国地税合作工作的顺利开展。以下主要是对国地税合作中出现的主要问题展开的研究,并同时对相关政策展开论述。
Promote the national tax cooperation is to deepen the national tax reform of the system of tax collection and management of the premise, but also an important way to deal with problems in the collection system. Since the CPC Central Committee General Office and the General Office of the State Council issued the “Plan for Deepening the Reform of the State Taxation and Local Tax Collection and Management System”, the taxation departments at all levels and the local taxation departments jointly formulated a set of relevant systems in light of the actual tax collection and management and put forward the proposals A series of requirements, the purpose is to achieve the sharing of information resources. At the current stage, the cooperation between state and local governments and taxation has achieved some success. However, it still faces many problems during the specific implementation. The emergence of the above problems will seriously restrict the smooth implementation of the state tax cooperation. The following is mainly on the main problems that arise in the cooperation between state tax and government research, and at the same time to discuss the relevant policies.