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充分利用社会中介力量,协助征纳双方依法处理各种纳税事宜,即社会化税收管理的内涵。它对于我们虽属新鲜,但在国外却经历了数十年的发展和完善,并被普遍采用。许多国家已不是由纳税人自己办理纳税事宜,而是由诸如税理士(日本)、税务士(韩国)注册会计师、审计师等专家根据纳税人的委托,代理纳税登记、申报、鉴定,代理税务诉讼,代理建账建制,财务自查等,从而大大降低了错漏率,提高了办税的效率。实践证明,实行社会化税收管理具有以下意义:
Make full use of the power of social intermediary to help both parties to deal with various tax matters according to law, that is, the connotation of socialized tax administration. Although it is fresh to us, it has undergone decades of development and improvement abroad and is widely adopted. In many countries, taxpayers do not handle tax matters themselves. Instead, taxpayers’ specialists, such as tax accountants (Japan), tax accountants (ROK), certified public accountants (CPAs) and auditors, act as proxy for tax registration, declaration, appraisal and agency tax litigation , Agents set up accounts, financial self-examination, etc., thus greatly reducing the error rate, improve the efficiency of tax. Practice has proved that the implementation of social tax revenue management has the following significance: