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近年来,各地税务机关都对税收征管进行了全面的改革和大胆的探索,初步建立起了一个适应社会主义市场经济体制的新的税收征管模式,并取得了预期的效果:一是初步建立和完善了公平竞争机制和监督制约机制,促进了激励竞争机制的形成,改变了计划经济体制下专管员管户的那种“人治”行为,初步实现了“精简、效能”原则,法制意识明显增强,服务意识有所提高;二是极大促进了税收收入的持续、快速增长,近几年来,工商税收共增加2387亿元,年均增加945亿元,年均递增21.4％,一年一个台阶,有力地促进了我国社会主义经济的持续、快速、健康发展。但是,我们也应看到在改革的实践中
In recent years, all local taxation authorities conducted a comprehensive reform and bold exploration on tax collection and management, initially setting up a new tax collection and management mode that is suitable to the socialist market economic system, and achieved the expected results: First, to establish and Improved the fair competition mechanism and supervision and restriction mechanism, promoted the formation of the incentive competition mechanism, changed the “rule of man” behavior of the special administrators under the planned economy system, and initially realized the principle of “streamlining and efficiency” with obvious legal consciousness Second, it has greatly contributed to the sustained and rapid growth of tax revenues. In recent years, the total industrial and commercial tax revenue has increased by 238.7 billion yuan, an average annual increase of 94.5 billion yuan, an average annual increase of 21.4% and an annual increase of 21.4% The steps effectively promoted the sustained, rapid and healthy development of our socialist economy. However, we should also see that in the practice of reform