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税源是税收的来源和基础,税源监控的好坏直接影响到税源建设的质量和财政收入的增加。目前税源监控中普遍存在着监控幅度不宽、深度不够、渠道不多、手段简单等问题。因此,采取切实可行、灵活多样的方法和措施,提高税源监控质量,已成为当前税收征管中亟待解决的问题。一、税源监控要适应区域经济发展的实际情况1.税源监控应与税制结构相适应当前,我国现有的税制结构仍然是以流转税为主体的复合税制结构。其特点是税种多,纳
Tax source is the source and basis of tax revenue, and the quality of tax source monitoring directly affects the quality of tax source construction and the increase of fiscal revenue. At present, the monitoring of tax sources is widespread with the problems of not extensive monitoring, insufficient depth, few channels and simple means. Therefore, to adopt practical and flexible methods and measures to improve the quality of tax source monitoring has become an urgent problem to be solved in the current tax collection and administration. First, the tax source monitoring to adapt to the actual situation of regional economic development 1. Tax source monitoring should be compatible with the tax structure At present, China’s current tax structure is still a turnover tax as the main body of the compound tax structure. It is characterized by tax, satisfied