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推行新税制后,不失时机地深化税收征管改革,是十分重要的。否则,征管与税制相脱节,再好再规范的税制也很难发挥应有的整体职能的有效作用。 从1988年开始,各地陆续进行了多种模式的征管改革,并取得了一定的成效。但是,随着新税制的实施,征管改革必须进一步深化,以保证新税制的顺利运行。根据新税制的要求,深化征管改革的核心任务是,建立一个有现代化技术支持的、相互协调制约的申报、代理、稽查相结合的税收征管
After the introduction of the new tax system, it is very important to deepen the reform of tax collection and administration without losing any chance. Otherwise, the collection and management and the tax system are out of touch, no matter how well the normative tax system is also difficult to play its due role in the overall function of the effective. Since 1988, various modes of collection and administration reform have been carried out in various places and achieved some success. However, with the implementation of the new tax system, the reform of collection and administration must be further deepened so as to ensure the smooth operation of the new tax system. According to the requirements of the new tax system, the core task of deepening the reform of collection and administration is to establish a tax collection and administration system with modern technical support and a combination of declaration, representation and inspection in coordination with each other