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一、目前我国税收征管改革的现状建国以来,我国税务部门在税收管理体制上大体经历了三个阶段.第一阶段是从建国初期到1988年几十年不变的“一员到户,各税统管”的传统征管模式.在当时的历史条件下,这种征管方式对于组织财政收入起到了积极作用,但随着改革开放的不断深入,其易产生腐败的弊端也越来越明显.第二阶段是从1988年到1993年.1988年国家决定在吉林、河北、湖北和武汉的三省一市进行征管改革试点,在取得一定成效后,国家决定在1991年全面推行征管改革,其间经历了征收、管理、
First, at present, the status quo of China’s tax collection and administration reform Since the founding of our country, our taxation department has generally gone through three stages in the tax administration system. The first stage is from the early days after the founding of New China to 1988 for decades unchanged " Under the historical conditions at that time, this collection and management method has played a positive role in organizing the fiscal revenue, but with the deepening of reform and opening up, the drawbacks of corruption are more and more obvious. The second phase was from 1988 to 1993. In 1988, the state decided to conduct pilot reforms in the three provinces and one municipality in Jilin, Hebei, Hubei and Wuhan. After some success, the state decided to fully implement the reform of collection and administration in 1991, Collection, management,