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我国实行“分税制”的财政管理体制后,税收管理体制也发生了很大的变化。与过去相比,调整了旧的税种,增添了新的税种;从税收的所有权和管理权限来看,由原来中央税与地方税二元一征(统一由一个税务机关征收的税),改为中央税、中央地方共享税,由“国税”机关征收,地方税由“地税”机关征收的三元二征的税。与此同时,税收的征管机构也由后来单一的税务机构,分级为国家税务机构与地方税务机构。在这种事权分开、财权分割,税权分立,机构分设,而税源又绝大部分集中于一个纳税者身上,这就难免在政策执行上和税收征管上发生矛盾,出现
After China implemented the fiscal management system of “tax distribution,” great changes have taken place in the tax administration system. Compared with the past, the old taxes have been adjusted and new taxes have been added. From the point of view of tax ownership and management authority, from the original dual taxation of central and local taxes (unified tax levied by one taxation authority), to The central tax and the central local shared tax are levied by the “national tax” authority, and the local tax is levied by the “local tax” organ on the tax of three yuan and two levies. In the meantime, the tax collection and administration agencies were also classified by the single tax authority later into the state tax authority and the local tax authority. In this kind of separation of powers, the separation of fiscal powers, the separation of tax powers and the separation of institutions, and the tax sources are mostly concentrated on one taxpayer, it is inevitable that there will be contradictions in the implementation of policies and tax collection and administration.