论文部分内容阅读
随着税收征管改革的逐步深入,“申报纳税,集中征收,重点稽查,微机监控”的新征管模式的优越性日益显现出来。同时也应看到,税务机关应用新模式还处在初始阶段,征管工作出现“缺位”现象。探讨财源建设,决不能忽视这一
With the gradual deepening of the reform of tax collection and administration, the superiority of the new collection and management model of “declaring and paying taxes, concentrating collection, key inspection and computer monitoring” has become increasingly evident. At the same time, we should also see that the tax authorities are still in the initial stage of applying the new model. The phenomenon of “vacancy” appears in the collection and administration work. Explore the construction of financial resources, we must not ignore this