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作为重点民生档案领域之一的契税档案,是确认纳税人财产权属、维护其合法权益的有效凭据,在工作查考和服务民生过程中发挥着重要作用。而契税档案的管理是一项政策性和专业性较强的工作,不仅涉及立档单位的自身管理问题,更关系到纳税人合法权益的维护。因此,规范契税档案管理已成为当前税务机关及档案行政管理部门亟待解决的新课题。本文就规范契税档案管理工作的必要性,结合当前镇海区契税档案管理实际,从有效保护和利用契税档案资源、充分发挥契税档案服务民生作用等方面来论述如何规范契税档案管理。
As one of the key areas of people’s livelihood archives, the deed tax files are effective evidences for confirming the property rights of taxpayers and safeguarding their legitimate rights and interests. They play an important role in the process of job search and service for people’s livelihood. The management of deed tax files is a policy-oriented and professional work, which involves not only the self-management of filing units but also the maintenance of the legitimate rights and interests of taxpayers. Therefore, to regulate the deed tax file management has become the current tax authorities and archives administrative departments urgently need to solve the new issue. This article discusses how to regulate the deed tax file management in terms of the necessity of regulating deed file management and the actual management of the deed tax file in Zhenhai District from the aspects of effective protection and utilization of the deed file,