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模式是指某种事物的标准形式,可以使人照着做的标准样式。税收征管模式是税款征收管理的标准样式。征收管理应包括“征”与“纳”两个方面。因此,征管模式就不只是指“征”的一方面的样式,同时还应包括“纳”的一方面的样式,应该是“征”和“纳”的标准样式的统一。但目前我们许多同志对征管模式理解不全面,仅仅是从征的方面来对待和理解,而且局限于征管人员与责任的分工上。例如,1991年8月8日《中国税务报》“全国税收征管模式简介”一文,就把全国税收征管模式概括为机构内或机构间的“分离”模式,归纳有两大类:
A pattern is a standard form of something that makes it possible for people to follow the standard pattern. Tax collection and management model is the standard style of tax collection and management. Collection management should include “sign” and “satisfied” two aspects. Therefore, the collection and management model does not mean only one style of “collection”, but also includes the style of “satisfied” and should be the standard style of “collection” and “acceptance.” However, at present, many of our comrades do not fully understand the mode of collection and management. They just treat and understand it from the aspect of collection and are limited to the division of personnel and responsibility. For example, in the August 8, 1991 edition of the “China Tax News,” a brief introduction to the tax collection and administration model in the country, the tax collection and administration model in the whole country was summed up as a “separation” model within and between agencies. There are two major categories: